Department of Accounting

  • Denmark

Research Output 1998 2020

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Journal article
2020

Community and Compensation: Director Remuneration in Thailand

Budsaratragoon, P., Lhaopadchan, S. & Thomsen, S., Apr 2020, In : Research in International Business and Finance. 52, 19 p., 101124.

Research output: Contribution to journalJournal articleResearchpeer-review

Sustainable Development Goals (SDGs) i den eksterne rapportering – med fokus på Danske banker

Pontoppidan, C. A. & Haaman, N. K., 2020, In : Revision & Regnskabsvæsen. 1, p. 59-67

Research output: Contribution to journalJournal articleResearchpeer-review

The Paradox of Roots and Wings: Labor Mobility between Local Firms and MNEs in North Africa

Tigharsi, F., Bouguerra, A., Golgeci, I. & Rofcanin, Y., 2020, In : Journal of Knowledge Management. 24, 1, p. 56-80 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

2019

Aktionærrettighedsdirektivet: Konsekvenserne af implementeringen for danske børsselskaber

Rose, C. & Schaumburg-Müller, P., Jan 2019, In : Revision & Regnskabsvæsen. 88, 1, p. 48-69 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Contested Organizational Change and Accounting in Trials of Incompatibility

Christensen, M., Skærbæk, P. & Tryggestad, K., Dec 2019, In : Management Accounting Research. 45, 14 p., 100641.

Research output: Contribution to journalJournal articleResearchpeer-review

Effekten af Cornerstone-investorer ved børsnoteringer: Et empirisk studie

Blach, C. T., Dueholm, J. & Rose, C., 2019, In : Nordisk Tidsskrift for Selskabsret. 21, 2, p. 35-55 21 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Estimating the Monetary Policy Interest-rate-to-performance Sensitivity of the European Banking Sector at the Zero Lower Bound

Hayo, B., Henseler, K. & Rapp, M. S., Dec 2019, In : Finance Research Letters. 31, p. 471-475 5 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note

Rihkardsson, P., Singh, K. & Best, P., 2019, In : Journal of Accounting and Management Information Systems. 18, 4, p. 614-639 26 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Forskelle mellem topledelsers brug af ledelsesstyringssystemer i otte EU lande

Willert, J. & Toldbod, T., 2019, In : Revision & Regnskabsvæsen. 88, 6, p. 34-47 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Gennemførelse af det nye aktionærrettighedsdirektiv - 2. del: Tilskyndelsen til aktivt ejerskab med vægt på konsekvenserne for finansielle virksomheder

Rose, C. & Schaumburg-Müller, P., Mar 2019, In : Revision & Regnskabsvæsen. 88, 3, p. 32-50 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Greasing Dirty Machines: Evidence of Pollution-driven Bribery in China

Zhang, Y., 22 Oct 2019, In : Journal of Business Ethics. 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Identifying the Absence of Effective Internal Controls: An Alternative Approach for Internal Control Audits

Werner, M. & Gehrke, N., Jun 2019, In : The Journal of Information Systems. 33, 2, p. 205-222 18 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Individual Risk Tolerance and Herding Behaviors in Financial Forecasts

Christoffersen, J. & Stæhr, S., Nov 2019, In : European Financial Management. 25, 5, p. 1348-1377 30 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Information Availability in Acquisition Decisions: The Role of Prior Relations and Rival Bidders

Smeulders, D., Dekker, H. C. & Van den Abbeele, A., Jan 2019, In : Journal of Management Accounting Research. 31, 3, p. 201-228 28 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Leadership and Job Satisfaction: Addressing Endogeneity With Panel Data From a Field Experiment

An, S. H., Meier, K. J., Ladenburg, J. & Westergård-Nielsen, N., 4 Apr 2019, In : Review of Public Personnel Administration. 24 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Nu taler virksomheder om Sustainable Development Goals (SDGs): Hvad er de næste skridt?

Pontoppidan, C. A., Jul 2019, In : Revision & Regnskabsvæsen. 88, 7, p. 16-23 8 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Opsamling på implementeringen af ændringerne i aktionærrettighedsdirektivet - 3. del

Rose, C. & Schaumburg-Müller, P., Aug 2019, In : Revision & Regnskabsvæsen. 88, 8, p. 42-49 8 p., RR.8.2019.42.

Research output: Contribution to journalJournal articleResearchpeer-review

Prices, Policing and Policy: The Dynamics of Crime Booms and Busts

Kirchmaier, T., Machin, S., Sandi, M. & Witt, R., 9 May 2019, In : Journal of the European Economic Association. 38 p.

Research output: Contribution to journalJournal articleResearchpeer-review

SAIs Work against Corruption in Scandinavian, South-European and African Countries: An Institutional Analysis

Reichborn-Kjennerud, K., González-Díaz, B., Bracci, E., Carrington, T., Hathaway, J., Klarskov Jeppesen, K. & Steccolini, I., Sep 2019, In : The British Accounting Review. 51, 5, 16 p., 100842.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Set, læst og hørt

Thomsen, S., 2 Dec 2019, In : Mandag Morgen. 40, p. 30

Research output: Contribution to journalJournal articleCommunication

Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions

Bisogno, M., Pontoppidan, C. A., Hodges, R. & Manes Rossi, F., Aug 2019, In : Accounting in Europe. 16, 2, p. 219-235 17 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Stock Market Reactions to CEO Succession Announcements: Inside Versus Outside Recruitment?

Rose, C., Mar 2019, In : Journal of Management and Governance. 23, 1, p. 33–65 33 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Supreme Audit Institutions in a High‐impact Context: A Comparative Analysis of Performance Audit in Four Nordic Countries

Johnsen, Å., Reichborn-Kjennerud, K., Carrington, T., Klarskov Jeppesen, K., Taro, K. & Vakkuri, J., May 2019, In : Financial Accountability & Management. 35, 2, p. 158-181 24 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Tax Governance: The Balance between Tax Regulatory Requirements and Societal Expectations

Rossing, J. C. P., Riise Johansen, T. & Pearson, T. C., 21 Oct 2019, In : International Journal of Corporate Governance. 10, 3-4, p. 248-274 27 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Co-performation of Financial Economics in Accounting Standard-setting: A Study of the Translation of the Expected Credit Loss Model in IFRS 9

Pucci, R. & Skærbæk, P., 9 Dec 2019, In : Accounting, Organizations and Society. 33 p., 101076.

Research output: Contribution to journalJournal articleResearchpeer-review

The Effect of Stricter Capital Regulation on Banks' Risk‐Taking: Theory and Evidence

Lundtofte, F. & Nielsen, C. Y., Nov 2019, In : European Financial Management. 25, 5, p. 1229-1248 20 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Human Impact on the Emergence of Firm Supply Chain Agility: A Multilevel Framework

Golgeci, I., Bouguerra, A. & Rofcanin, Y., 12 Nov 2019, In : Personnel Review. 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Perceived Influence of Employee Board Members on Decisions in Denmark and Norway

Rose, C. & Marie Hagen, I., Sep 2019, In : European Journal of Industrial Relations. 25, 3, p. 247–260 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Processes of Public Megaproject Cost Estimation: The Inaccuracy of Reference Class Forecasting

Neerup Themsen, T., Nov 2019, In : Financial Accountability and Management. 35, 4, p. 337-352 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Role of Auditing in the Fight Against Corruption

Klarskov Jeppesen, K., Sep 2019, In : British Accounting Review. 51, 5, 11 p., 100798.

Research output: Contribution to journalJournal articleResearchpeer-review

The United Nations' (UN) Decision to Adopt International Public Sector Accounting Standards (IPSAS)

Chow, D. & Pontoppidan, C. A., 2019, In : Journal of Public Budgeting, Accounting & Financial Management. 31, 2, p. 285-306 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Usefulness of Consolidated Government Accounts: A Comparative Study

Chow, D. S. L., Pollanen, R., Baskerville, R., Pontoppidan, C. A. & Day, R., Apr 2019, In : Public Money and Management. 39, 3, p. 175-185 11 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Wells Fargo and Company: Shareholder Derivative Action Should the Case Succeed in Federal Court for the Board of Directors?

Bryant, M. & Sigurjonsson, O., 2019, In : International Journal of Critical Accounting. 11, 1, 15 p.

Research output: Contribution to journalJournal articleResearchpeer-review

2018

Assurance af CSR og Integreret Rapportering (<IR>): Fremtidens Udfordringer og informationsbehov

Pontoppidan, C. A., Sonnerfeldt, A. & Arvidsson, S., 2018, In : Revision & Regnskabsvæsen. 87, 4, p. 29-34 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Changes to Administrative Controls in Banks after the Financial Crisis

Christensen, L., Rikhardsson, P., Rohde, C. & Batt, C. E., 2018, In : Qualitative Research in Accounting and Management. 15, 2, p. 161-180 20 p.

Research output: Contribution to journalJournal articleResearchpeer-review

54 Downloads (Pure)

Company Responses to Demands for Annual Report Changes

Riise Johansen, T. & Plenborg, T., 2018, In : Accounting, Auditing and Accountability Journal. 31, 6, p. 1593-1617 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Danske topledelsers brug af ledelsesstyringssystemer

Willert, J. & Toldbod, T., 2018, In : Revision & Regnskabsvæsen. 87, 9, p. 56-72

Research output: Contribution to journalJournal articleResearchpeer-review

110 Downloads (Pure)

Den løbende rapportering til bestyrelsen om virksomhedens værdiskabelse

Andersen, O., Sørensen, V. & Plenborg, T., Oct 2018, In : Finans/Invest. 5, p. 25-31 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Er hedgefondsaktivisme positivt for aktionærerne? Et europæisk baseret studie

Bang, N. D., Nøhr, K. W. & Rose, C., 2018, In : Nordisk Tidsskrift for Selskabsret. 20, 3, p. 1-22 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

73 Downloads (Pure)

Etablering af mål for egenkapitalforrentning hos banker: Hvad kan aktionærerne forvente som afkast?

Nielsen, C. Y. & Ohnemus, L., Dec 2018, In : Finans/Invest. 6, p. 21-26 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Firm Insurance and Sickness Absence of Employees

Pertold, F. & Westergård-Nielsen, N., 2018, In : International Journal of Manpower. 39, 1, p. 133-151 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Hedgefondes aktivist kampagner: Analyse af hvorvidt værdiskabelsen til aktionærerne afhænger af målselskabers og hedgefondes geografiske hjemsted

Bang, N. D., Nøhr, K. W. & Rose, C., 2018, In : Nordisk Tidsskrift for Selskabsret. 21, 4, p. 1-16 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Implementering af Integreret Rapportering (<IR>) i praksis: Et casestudie af Bristol City Council

Pontoppidan, C. A. & Sonnerfeldt, A., 2018, In : Revision & Regnskabsvæsen. 87, 10, p. 18-26 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

61 Downloads (Pure)

Industrial Foundations as Long‐term Owners

Thomsen, S., Poulsen, T., Børsting, C. & Kuhn, J., May 2018, In : Corporate Governance: An International Review. 26, 3, p. 180-196 17 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
50 Downloads (Pure)

In Search of a Measure of Effectiveness for Internal Audit Functions: An Institutional Perspective

Lenz, R., Sarens, G. & Klarskov Jeppesen, K., 2018, In : EDPACS - The EDP Audit, Control, and Security Newsletter. 58, 2, p. 1-36 36 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
58 Downloads (Pure)

Multipelværdiansættelse: Valg af sammenlignelige virksomheder baseret på fundamentale value drivers

Knudsen, J. O., Kold, S. V. & Plenborg, T., 2018, In : Finans/Invest. 2, p. 12-18 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
58 Downloads (Pure)

Practice Variation in Big-4 Transparency Reports

Girdhar, S. & Klarskov Jeppesen, K., 2018, In : Accounting, Auditing and Accountability Journal. 31, 1, p. 261-285 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Revisor og de små virksomheder

Hartmann, S., 2018, In : Revision & Regnskabsvæsen. 87, 12, p. 14-29 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review