Department of Accounting

  • Denmark

Research Output 1998 2020

2018

The Governance of Foundation-Owned Firms

Hansmann, H. & Thomsen, S., 1 Mar 2018, Cambridge, MA : Harvard Law School.

Research output: Other contributionNet publication - Internet publicationCommunication

Open Access

The Return of Trust? Institutions and the Public after the Icelandic Financial Crisis

Sigurjonsson, O. (ed.), Schwarzkopf, D. L. (ed.) & Bryant, M. (ed.), 2018, Bingley: Emerald Group Publishing. 276 p.

Research output: Book/ReportAnthologyResearchpeer-review

Three Dimensions of Employees Acquiring Shares in Their Firms: Personal Characteristics, Motives and Type of Ownership

Faigen, B., Mygind, N., Sigurjonsson, O. & Arnardottir, A. A., 12 Nov 2018, In : Economic and Industrial Democracy. 29 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Understanding Loan Loss Reserves under IFRS 9: A Simulation-based Approach

Seitz, B., Dinh, T. & Rathgeber, A., Dec 2018, In : Advances in Quantitative Analysis of Finance and Accounting. 16, p. 311-357 47 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Verdens centralbanker og kryptovalutaer er fanget i et skæbnefællesskab

Ohnemus, L. C. & Kirchmaier, T., 1 Mar 2018

Research output: Other contributionNet publication - Internet publicationCommunication

Open Access

Women in the Workplace and Management Practices: Theory and Evidence

Kato, T. & Kodama, N., 2018, The Oxford Handbook of Women and the Economy. Averett, S. L., Argys, L. M. & Hoffman, S. D. (eds.). Oxford: Oxford University Press, p. 561-594 34 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Working Hours and Top Management Appointments: Evidence from Linked Employer-Employee Data

Frederiksen, A., Kato, T. & Smith, N., 2018, Bonn: IZA, 29 p. (IZA Discussion Paper; No. 11675).

Research output: Working paperResearch

Open Access
2017

»Ny kommission om Skat bør undersøge Finansministeriet«: Kestlers Kaffeklub

Skærbæk, P. & Kestler, A., 24 May 2017

Research output: Non-textual formSound/Visual production (digital)Communication

Open Access
15 Downloads (Pure)

Accounting for Financial Instruments in an Uncertain World: Controversies in IFRS in the Aftermath of the 2008 Financial Crisis

Pucci, R., 2017, Frederiksberg: Copenhagen Business School [Phd]. 238 p. (PhD series; No. 16.2017).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Audit in a Trusting Climate

Johnsen, Å., Reichborn-Kjennerud, K., Carrington, T. & Klarskov Jeppesen, K., 2017, Modernizing the Public Sector: Scandinavian Perspectives. Lapsley, I. & Knutsson, H. (eds.). Abingdon: Routledge, p. 119-134 (Routlege Crititcal Studies in Public Management).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

28 Downloads (Pure)
Open Access
File

Comments and Suggestions IPSAS Consultation Paper Financial Reporting for Heritage in the Public Sector: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII 25th September 2017

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Sicilia, M. & Steccolini, I., 2017, 7 p.. Sep 25, 2017.

Research output: Memorandum/expositionMemorandum

Open Access
10 Downloads (Pure)

Cost Behavior: An Empirical Analysis of Determinants and Consequences of Asymmetries

Hoffmann, K., 2017, Frederiksberg: Copenhagen Business School [Phd]. 260 p. (PhD series; No. 06.2017).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Denmark

Okholm, K. & Rossing, C. P., 2017, The Future of Transfer Pricing. Rocha, S. A. (ed.). Den Haag: Sdu Uitgevers , p. 329-344 16 p. (Cahiers de Droit Fiscal International, Vol. 102B).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Fair Value Versus Housing: Un-intended Consequences of Accounting for Property in Swedish Municipalities

Haraldsson, M. & Pontoppidan, C. A., 2017. 6 p.

Research output: Contribution to conferencePaperResearchpeer-review

6 Downloads (Pure)

Financial Analysts’ Forecasts: Behavioral Aspects and the Impact of Personal Characteristics

Stæhr, S., 2017, Frederiksberg: Copenhagen Business School [Phd]. 254 p. (PhD series; No. 23.2017).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Financial Statement Analysis: Valuation - Credit Analysis - Performance Evaluation

Vriborg Petersen, C., Plenborg, T. & Kinserdal, F., 2017, Bergen: Fagbokforlaget. 683 p.

Research output: Book/ReportBookResearchpeer-review

Finansiel rapportering: Teori og regulering

Elling, J. O., 2017, 4. ed. København : Gad. 423 p.

Research output: Book/ReportBookEducation

Forvaltningsrevisjonens virkninger: En sammenligning av fire nordiske land

Johnsen, Å., Carrington, T., Klarskov Jeppesen, K., Reichborn-Kjennerud, K. & Vakkuri, J., 2017, Den statliga revisionen i Norden: Forskning, praktik och politik. Bringselius, L. (ed.). Lund: Studentlitteratur, p. 209-222 13 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

IASB's discussion paper vedrørende Principles of Disclosure

Ryttersgaard, T. & Tang Lassen, K., 2017, In : Revision & Regnskabsvæsen. 86, 10, p. 31-39

Research output: Contribution to journalJournal articleResearchpeer-review

Integreret rapportering i praksis: Indsigt fra nye forskningsrapporter

Pontoppidan, C. A. & Sonnerfeldt, A., 2017, In : Revision & Regnskabsvæsen. 86, 8, p. 40-49

Research output: Contribution to journalJournal articleResearchpeer-review

International Audit and Assurance Requirements and Good Practices on Their Implementation: Regional Case Study Of The European Union Focusing on Ireland, Portugal and Sweden

Sonnerfeldt, A. & Pontoppidan, C. A., 2017, International Accounting and Reporting Issues: 2016 Review. New York: United Nations Conference on Trade and Development, p. 33-46

Research output: Chapter in Book/Report/Conference proceedingReport chapterResearchpeer-review

International Transfer Pricing in Multinational Enterprises

Rossing, C. P., Cools, M. & Rohde, C., Jun 2017, In : Journal of Accounting Education. 39, p. 55-67

Research output: Contribution to journalJournal articleResearchpeer-review

78 Downloads (Pure)

IPO or SBO? The Increasing Importance of Operational Performance for Private Equity Exits Following the Global Financial Crisis of 2007-08

Plagborg-Møller, E. & Holm, M., 2017, In : Journal of Applied Corporate Finance. 29, 1, p. 115-121

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Kig op for at placere ansvaret for skandalen i Skat

Skærbæk, P., 9 Feb 2017, In : Politiken. p. 5-6

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Money Can't Buy Me Trust: Evidence of Exogenous Influences Crowding Out Process-Based Trust in Alliances

Christoffersen, J. & Robson, M. J., 2017, In : British Journal of Management. 28, 1, p. 135-153 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

New Public Management in a Scandinavian Context

Knutsson, H., Mattisson, O., Näsi, S., Nyland, K. & Skærbæk, P., 2017, Modernizing the Public Sector: Scandinavian Perspectives. Lapsley, I. & Knutsson, H. (eds.). Abingdon: Routledge, p. 18-33 (Routlege Crititcal Studies in Public Management).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

"Ny kommission om Skat bør også undersøge Finans­ministeriet": Kestlers Kaffeklub

Skærbæk, P. & Kestler, A., 24 May 2017

Research output: Non-textual formSound/Visual production (digital)Communication

Open Access

Opgavesamling til "Virksomhedens økonomistyring"

Andersen, M., Larsen, J. G. & Rohde, C., 2017, 3. ed. København: Djøf Forlag. 138 p.

Research output: Book/ReportBookEducation

341 Downloads (Pure)

Performance Evaluations in Audit Firms: Evaluation Foci and Dysfunctional Behaviour

Riise Johansen, T. & Christoffersen, J., Mar 2017, In : International Journal of Auditing. 21, 1, p. 24-37 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2017. 42 p.

Research output: Contribution to conferencePaperResearchpeer-review

Rækkevidden af EU-forordningens bestemmelser om juridiske ydelser til PIES

Kiertzner, L. & Hansen, J. V., 2017, In : Revision & Regnskabsvæsen. 86, 5, p. 60-63

Research output: Contribution to journalJournal articleResearchpeer-review

Rapport fra to konferencer om Integrated Reporting og Integrated Thinking

Pontoppidan, C. A. & Sonnerfeldt, A., 2017, In : Revision & Regnskabsvæsen. 85, 2, p. 15-19

Research output: Contribution to journalJournal articleResearch

Regnskabsanalyse og værdiansættelse: En praktisk tilgang

Sørensen, O., 2017, København: Gjellerup. 348 p.

Research output: Book/ReportBookEducation

Risk Management and Uncertainty in Large Complex Public Projects: What Roles for Knowledge and Public Accountancy?

Neerup Themsen, T., Harty, C. & Tryggestad, K., 2017. 58 p.

Research output: Contribution to conferencePaperResearchpeer-review

386 Downloads (Pure)

Senior Management Use of Management Control Systems in Large Companies

Willert, J., Israelsen, P., Rohde, C. & Toldbod, T., 2017, In : Corporate Ownership and Control. 14, 4, p. 58-76

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Stick to the Fundamentals and Discover Your Peers

Overgaard Knudsen, J., Kold, S. & Plenborg, T., 2017, In : Financial Analysts Journal. 73, 3, p. 85-105

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Strategi 2017-2019: Erhvervsstyrelsens revisortilsyn (ERT)

Samuelsen, M., 2017, In : Revision & Regnskabsvæsen. 86, 3, p. 14-18

Research output: Contribution to journalJournal articleCommunication

The Curvilinear Association between Performance Measurement System Design and Strategic Performance

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2017. 26 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Curvilinear Association between Performance Measurement System Design and Strategic Performance

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2017. 26 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Impact of Society on Management Control Systems

Greve, J., Ax, C., Bedford, D. S., Bednarek, P., Brühl, R., Dergård, J., Ditillo, A., Dossi, A., Gosselin, M., Hoozée, S., Israelsen, P., Janschek, O., Johanson, D., Johansson, T., Madsen, D. Ø., Malmi, T., Rohde, C., Sandelin, M., Strömsten, T., Toldbod, T. & 1 others, Willert, J., 2017, In : Scandinavian Journal of Management. 33, 4, p. 253-266

Research output: Contribution to journalJournal articleResearchpeer-review

The Power of Non-Controlling Stake: Below Parity Representation of Employees on Corporate Boards

Gregoric, A. & Poulsen, T., Jun 2017. 46 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries

Klarskov Jeppesen, K., Carrington, T., Catasús, B., Johnsen, Å., Reichborn-Kjennerud, K. & Vakkuri, J., 2017, In : Financial Accountability & Management. 33, 2, p. 146-170

Research output: Contribution to journalJournal articleResearchpeer-review

Virksomhedens økonomistyring

Andersen, M. & Rohde, C., 2017, 5. ed. København: Djøf Forlag. 233 p.

Research output: Book/ReportBookEducation

Warum das Controlling den systematischen Einsatz von Simulationen vorantreiben sollte

Spitzner, J. & Schneider, M. L., 2017, In : Controller Magazin. 42, 4, p. 68–71

Research output: Contribution to journalJournal articleResearch

Open Access
2016
116 Downloads (Pure)

An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage

Holm, M., Kumar, V. & Plenborg, T., Mar 2016, In : Advances in Accounting. 32, p. 18–30

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
307 Downloads (Pure)

A Short Integrated Presentation of Valuation, Profitability and Growth Analysis

Pettersson, K. & Sørensen, O., 2016, In : International Journal of Accounting and Finance. 6, 1, p. 43-61

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
382 Downloads (Pure)

Auditors' Experience with Corporate Psychopaths

Klarskov Jeppesen, K. & Leder, C., 2016, In : Journal of Financial Crime. 23, 4, p. 870-881 12 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File