Department of Accounting

  • Denmark

Research Output 1998 2020

2016
384 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

Best Practices in Applying Multiples for Valuation Purposes

Plenborg, T. & Pimentel, R. C., 2016, In : The Journal of Private Equity. 19, 3, p. 55-64

Research output: Contribution to journalJournal articleResearchpeer-review

Budgetteringens udfordringer og muligheder

Rohde, C. & Andersen, M., 2016, Produktion og styring: Perspektiver på økonomistyringen. Festskrift til Poul Israelsen. Nikolaj Bukh, P. & Borup Kristensen, T. (eds.). København: Djøf Forlag, p. 173-192

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

Changing Social and Environmental Reporting Systems

Kaspersen, M. & Riise Johansen, T., 2016, In : Journal of Business Ethics. 135, 4, p. 731-749 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Dansk corporate governance og revisionsudvalg: Betydningen for revisors funktion

Riise Johansen, T., 2016, Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 237-274

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

Danske perspektiver på revisorer og revision

Riise Johansen, T. (ed.), Lunden, M. (ed.), Harloff-Helleberg, M. (ed.) & Davidsen, C. (ed.), 2016, 2. ed. København: Karnov Group. 304 p.

Research output: Book/ReportAnthologyResearch

Den fremtidige kvalitetskontrol: Ændringer i det offentlige tilsyn med revisorer og revisionsvirksomheder

Samuelsen, M. & Ploug, M., 2016, In : Revision & Regnskabsvæsen. 85, 4, p. 14-21

Research output: Contribution to journalJournal articleCommunication

8 Downloads (Pure)

Essays on Earnings Predictability

Bruun, M., 2016, Frederiksberg: Copenhagen Business School [Phd]. 169 p. (PhD series; No. 12.2016).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Et langt liv med styreformer på CBS

Mouritsen, J., 27 Apr 2016

Research output: Other contributionNet publication - Internet publicationCommunication

Et langt liv med styreformer på CBS del 2

Mouritsen, J., 2 May 2016

Research output: Other contributionNet publication - Internet publicationCommunication

Et langt liv med styreformer på CBS del 3

Mouritsen, J., 6 May 2016

Research output: Other contributionNet publication - Internet publicationCommunication

264 Downloads (Pure)

EU Regulation of Corporate Social and Environmental Reporting

Riise Johansen, T., 2016, In : Social and Environmental Accountability Journal. 36, 1, p. 1-9

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory

Holm, M. & Schneider, M. L., 2016. 25 p.

Research output: Contribution to conferencePaperResearchpeer-review

Financial Crisis and Changes in Management Controls in Banks

Rikhardsson, P., Rohde, C., Christensen, L. & Batt, C. E., Mar 2016, London: Chartered Institute of Management Accountants. CIMA. 11 p. (CIMA Executive Summary Report; No. 1, Vol. 12).

Research output: Book/ReportReportResearchpeer-review

Open Access

Hvordan kan virksomhederne arbejde med væsentlighed ved udarbejdelse af årsrapporten? Gode råd vedrørende væsentlighed ved regnskabsaflæggelsen

Ryttersgaard, T., 2016, In : Revision & Regnskabsvæsen. 85, 2, p. 54-59

Research output: Contribution to journalJournal articleResearchpeer-review

IFRS 9 - Finansielle Instrumenter

Ryttersgaard, T. & Fedders, J., 2016, In : Revision & Regnskabsvæsen. 85, 7, p. 44-54

Research output: Contribution to journalJournal articleResearchpeer-review

Intern revision

Riise Johansen, T., 2016, Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 275-304

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

Interpretation and Application of IPSAS

Pontoppidan, C. A. & Andernack, I., 2016, Hoboken: Wiley. 464 p. (Wiley Regulatory Reporting).

Research output: Book/ReportBookResearchpeer-review

43 Downloads (Pure)
Open Access
File

Organizational Change and the Role and Use of Management Controls: Evidence from the 2008 Economic Crisis and the Banking Industry

Rikhardsson, P., Rohde, C., Christensen, L. & Batt, C. E., 2016. 32 p.

Research output: Contribution to conferencePaperResearchpeer-review

Practice Variation in Public Sector Internal Auditing: An Institutional Analysis

Arena, M. & Jeppesen, K. K., 2016, In : European Accounting Review. 25, 2, p. 319-345 27 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Price Changes, Resource Adjustments and Rational Expectations

Hoffmann, K., 2016. 41 p.

Research output: Contribution to conferencePaperResearch

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2016. 42 p.

Research output: Contribution to conferencePaperResearchpeer-review

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2016. 42 p.

Research output: Contribution to conferencePaperResearchpeer-review

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2016. 42 p.

Research output: Contribution to conferencePaperResearchpeer-review

42 Downloads (Pure)

Quality of Information: The Role of Internal Controls and Materiality

Christensen, L., 2016, Frederiksberg. 180 p. (PhD series; No. 30.2016).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Revisorer, revision og andre erklæringsopgaver i Danmark

Riise Johansen, T. & Lunden, M., 2016, Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 9-26

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

Strategic Control of Transfer Pricing in a BEPS Context

Rossing, C. P., Pearson, T. C. & Nesimi, A., 2016, In : International Transfer Pricing Journal. 23, 3, p. 223-231

Research output: Contribution to journalJournal articleResearchpeer-review

Tax Anti-avoidance Through Transfer Pricing: The Case of Starbucks U.K.

Rossing, C. P., Riise Johansen, T. & Pearson, T. C., 2016, Twenty-Eighth Asian-Pacific Conference on International Accounting Issues: Program & Proceedings. Fresno: Asian-Pacific Conference, p. 98 (Proceedings of the Asian-Pacific Conference on International Accounting Issues, Vol. 28).

Research output: Chapter in Book/Report/Conference proceedingConference abstract in proceedingsResearchpeer-review

Open Access

The Effect of Labor Supply Shortages on Asymmetric Cost Behavior

Hoffmann, K., 2016. 48 p.

Research output: Contribution to conferencePaperResearch

The Experimental Role of Accounting in Shaping Project: Program Dynamics in Military Outsourcing Trials of Strength

Christensen, M., Skærbæk, P. & Tryggestad, K., 2016, 10th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Lukka, K. & Shields, M. (eds.). Bruxelles: European Institute for Advanced Studies in Management, 45 p. (EIASM Conference Proceedings Series).

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review

The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States: Strategies and Perspectives

Pontoppidan, C. A. & Alijarde, I. B., 2016, In : Public Money and Management. 36, 3, p. 181-188

Research output: Contribution to journalJournal articleResearchpeer-review

The Use of Management Controls in Different Cultural Regions: An Empirical Study of Anglo-Saxon, Germanic and Nordic Practices

Malmi, T., Ax, C., Bedford, D., Bednarek, P., Brühl, R., Dergård, J., Ditillo, A., Dossi, A., Gosselin, M., Greve, J., Hoozee, S., Israelsen, P., Janschek, O., Johansson, D. K., Johansson, T., Madsen, D. O., Rohde, C., Sandelin, M., Strömsten, T., Toldbod, T. & 1 others, Willert, J., 2016, 10th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Lukka, K. & Shields, M. (eds.). Bruxelles: European Institute for Advanced Studies in Management, 56 p. (EIASM Conference Proceedings Series).

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review

The Use of Management Control Systems: Impact on Companies’ Performance

Willert, J., 2016. 31 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access

Tilsyn med revisorer og revisionskvalitet

Davidsen, C. & Riise Johansen, T., 2016, Danske perspektiver på revisorer og revision. Johansen, T. R., Lunden, M., Harloff-Helleberg, M. & Davidsen, C. (eds.). 2. ed. København: Karnov Group, p. 27-82

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

Translations Within Networks of Practice: A Case-Study of the Pursuit of Integrated Reporting in a Public Sector Entity

Pontoppidan, C. A. & Sonnerfeldt, A., 2016. 18 p.

Research output: Contribution to conferencePaperResearch

Viktiga frågor för framtidens rapportering

Sonnerfeldt, A. & Pontoppidan, C. A., 17 Dec 2016, 3 p.

Research output: Other contributionNet publication - Internet publicationCommunication

Open Access

Virksomhedens økonomistyring

Andersen, M. & Rohde, C., 2016, 4. ed. København: Djøf Forlag. 233 p.

Research output: Book/ReportBookEducation

2015

Analyse af lønsomheden blandt danske virksomheder i perioden 1997-2012

Christoffersen, J., Vile Jensen, T. & Plenborg, T., 2015, In : Revision & Regnskabsvaesen. 84, 4, p. 50-59

Research output: Contribution to journalJournal articleResearchpeer-review

Analyse af revisorerklæringer

Kiertzner, L. & Riise Johansen, T., 2015, In : Revision & Regnskabsvaesen. 84, 1, p. 14-22

Research output: Contribution to journalJournal articleResearchpeer-review

Auditing and the Purification of Blame

Skærbæk, P. & Christensen, M., 2015, In : Contemporary Accounting Research. 32, 3, p. 1263-1284

Research output: Contribution to journalJournal articleResearchpeer-review

3 Downloads (Pure)

Consolidated Government Accounts: How Are They Used?

Chow, D., Day, R., Baskerville, R., Pollanen, R. & Pontoppidan, C. A., 2015, London: ACCA (The Association of Chartered Certified Accountants). 28 p.

Research output: Book/ReportReportResearchpeer-review

Open Access
File

Danish Public Sector Performance Audit: An SAI and PAC Tango

Skærbæk, P. & Christensen, M., 2015, Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices. Hoque, Z. (ed.). Milton Park: Routledge, p. 82-99 18 p. (Routledge Critical Studies in Public Management, Vol. 22).

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

Développement des IPSAS/EPSAS: Les Futures Normes Comptables Européennes

Andernack, I. & Pontoppidan, C. A., 2015. 1 p.

Research output: Contribution to conferenceConference abstract for conferenceResearch

Effective Governance in the Era of Disruptive Changes in Business Illustrated by the Tata Capital Framework: The Vital Role of the Audit Commitee and Internal Audit

Sherman, H. D., Rose, C. & Haraszuk, A. H., 2015, In : Revision & Regnskabsvæsen. 84, 12, p. 58-67

Research output: Contribution to journalJournal articleResearchpeer-review

EU er på vej mod at udvikle og implementere europæiske regnskabsstandarder indenfor den offentlige sektor

Pontoppidan, C. A., 2015, In : NKRF Kommunerevisoren. 2, p. 4-8

Research output: Contribution to journalJournal articleCommunication

Explaining the Variation in Adoption Rates of the Information Content of Environmental Disclosure: An Exploration of Innovation Adoption Theory

Fallan, E., 2015, In : Journal of Accounting and Organizational Change. 11, 2, p. 247-268 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Management Accounting

Seal, W., Rohde, C., Garrison, R. H. & Noreen, E. W., 2015, 5. ed. Maidenhead: McGraw-Hill. 865 p.

Research output: Book/ReportBookResearchpeer-review

266 Downloads (Pure)

Multipelværdiansættelse: Valg af sammenlignelige virksomheder

Knudsen, J. O., Kold, S. & Plenborg, T., 2015, In : Finans/Invest. 5, p. 21-29

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File