Department of Accounting

  • Denmark

Research Output 1998 2019

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2019
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Ownership Strategy: A New Governance Mechanism for Collective Action and Responsible Ownership

Sigurjonsson, T., Poulsen, T. & Jonsdottir, G., 2019. 41 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

The Answer Is Blowing in the Wind: Exploring Environmental Factors in the Icelandic Business Ethics Education

Seguí-Mas, E., Tormo-Carbó, G., Sigurjonsson, T. & Arnardottir, A. A., 2019. 38 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

The Role of Charts of Account in Public Sector Accounting

Jorge, S., Vaz de Lima, D., Pontoppidan, C. A. & Dabbicco, G., 2019. 23 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

Towards A Framework for Impact Measurement of Sustainability in Management Education

Pontoppidan, C. A. & Hueske, A-K., 2019. 84 p.

Research output: Contribution to conferencePaperResearchpeer-review

2018

Board-Level Employee Representation and Firms' Responses to Crisis

Gregoric, A. & Rapp, M. S., 2018. 30 p.

Research output: Contribution to conferencePaperResearch

Open Access

Can We Trust the Financial Reporting of Distressed Firms?

Jensen, M., 2018. 40 p.

Research output: Contribution to conferencePaperResearch

Directors' Assessment of Changes in Board Key Functioning and Dynamics in the Wake of Gender Quota

Arnardottir, A. A. & Sigurjonsson, O., 2018.

Research output: Contribution to conferencePaperResearchpeer-review

Earnings Management in Manager-owned Firms: Are Lenders Fooled?

Jensen, M., Christoffersen, J. & Plenborg, T., 2018. 51 p.

Research output: Contribution to conferencePaperResearch

Family Control and the Sensitivity of Investment to Cash Flow: Evidence from a MultiEquation Modelling Approach

Beyenbach, J., Powell, D. & Rapp, M. S., 2018. 43 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access

Management Control Practices, Contextual Factors and Performance in Small and Medium-sized Enterprises

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2018.

Research output: Contribution to conferencePaperResearchpeer-review

Management Control Practices, Contextual Factors and Performance in Small and Medium-sized Enterprises

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2018.

Research output: Contribution to conferencePaperResearchpeer-review

Survey of European Financial Reporting Enforcement

Riise Johansen, T., Olsen, C. A. & Plenborg, T., 2018. 58 p.

Research output: Contribution to conferencePaperResearchpeer-review

Targeting Return on Equity: Banks’ Ownership Structure and Risk Taking

Nielsen, C. Y. & Ohnemus, L. C., 2018. 40 p.

Research output: Contribution to conferencePaperResearch

Open Access
2017

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

Professional Performance and Bureaucratic Benchmarking Information

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

Research output: Contribution to conferencePaperResearchpeer-review

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

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 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

2016

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

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

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

The Effect of Labor Supply Shortages on Asymmetric Cost Behavior

Hoffmann, K., 2016. 48 p.

Research output: Contribution to conferencePaperResearch

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

Willert, J., 2016. 31 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access

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

The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Pontoppidan, C. A. & Chow, D., 2015. 24 p.

Research output: Contribution to conferencePaperResearchpeer-review

Valuing Internally Developed Non-Cash Generating Intangible Assets in The Public Sector

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

Research output: Contribution to conferencePaperResearch

Whole of Government Accounts: Who is Using Them?

Pontoppidan, C. A. & Ridley, C., 2015. 29 p.

Research output: Contribution to conferencePaperResearch

Are Management Accounting Innovations a Source of Sustainable Competitive Advantage? An Investigation of Customer Accounting Systems

Holm, M., Kumar, V. & Plenborg, T., 2014.

Research output: Contribution to conferencePaperResearchpeer-review

Calculating Outsourcing Strategies and Trials of Strength: Exploring the Dynamics Between the Program and Projects

Christensen, M., Skærbæk, P. & Tryggestad, K., 2014. 56 p.

Research output: Contribution to conferencePaperResearchpeer-review

Constructing a European Governance Space: The Case of Harmonized Public Sector Accounting Standards for European Union Member States

Pontoppidan, C. A., Alijarde, I. B. & Chow, D., 2014. 18 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Pontoppidan, C. A. & Chow, D., 9 Jul 2014. 24 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Impact of Society on Management Control Systems

Greve, J., Ax, C., Dergård, J., Johansson, T., Rohde, C., Strömsten, T., Willert, J., Brühl, R., Bedford, D., Ditillo, A., Dossi, A., Gosselin, M., Hanzlick, M., Hoozee, S., Israelsen, P., Janschek, O., Johanson, D., Madsen, D. O., Malmi, T., Sandelin, M. & 1 others, Toldbod, T., 2014. 32 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 6 Aug 2014.

Research output: Contribution to conferencePaperResearch

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 2014.

Research output: Contribution to conferencePaperResearch

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 2014.

Research output: Contribution to conferencePaperResearch

Transfer Pricing in Multinational Enterprises: A Case Study Based on the OECD Transfer Pricing Guidelines

Rossing, C. P., Rohde, C. & Cools, M., 2014. 43 p.

Research output: Contribution to conferencePaperResearchpeer-review

Whole of Government Accounts: A Comparative Study of Developments in the UK, Australia, New Zealand, Canada and Sweden

Pontoppidan, C. A., Chow, D., Day, R. & Pollanen, R., 2014. 28 p.

Research output: Contribution to conferencePaperResearchpeer-review

2013

Determinants of Firms' Choice of Periodic Profitability Analysis

Plenborg, T., Rohde, C. & Banghøj, J., May 2013. 23 p.

Research output: Contribution to conferencePaperResearchpeer-review

Fair Value and the Missing Correspondence Between Accounting and Auditing

Klarskov Jeppesen, K. & Liempd, D. V., 2013. 34 p.

Research output: Contribution to conferencePaperResearchpeer-review

Management Control Systems and Performance Management Systems: A Comparative Analysis of Frameworks

Willert, J., Oct 2013. 19 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS

Pontoppidan, C. A., Alijarde, I. B. & Chow, D., 12 Sep 2013. 12 p.

Research output: Contribution to conferencePaperResearchpeer-review

2012

A Contingency-Based Survey of Service Comlexity's and Competition's Influence on Customer Profitability Analysis Sophistication

Holm, M., 4 Aug 2012. 42 p.

Research output: Contribution to conferencePaperResearchpeer-review

Auditing and Blame Games: A Field Study of the Purification of Blame Avoidance in the Danish Parliamentary System

Skærbæk, P. & Christensen, M., 2012. 57 p.

Research output: Contribution to conferencePaperResearch