Department of Accounting

  • Denmark

Research Output 1998 2019

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Journal article
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

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

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

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

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

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

Werner, M. & Gehrke, N. 20 Mar 2018 In : The Journal of Information Systems. 50 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

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

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

Lenz, R., Sarens, G. & Klarskov Jeppesen, K. 11 Sep 2018 In : EDPACS - The EDP Audit, Control, and Security Newsletter. 36 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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

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

Revisor og de små virksomheder

Hartmann, S. 2018 In : Revision & Regnskabsvæsen. 87, 12, p. 14-25 12 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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

Rose, C. 30 Jun 2018 In : Journal of Management and Governance. 33 p.

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. 11 Nov 2018 In : European Financial Management. 35 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Role of Auditing in the Fight Against Corruption

Klarskov Jeppesen, K. 8 Jun 2018 In : British Accounting Review. 11 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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

Faigen, B., Mygind, N. & Sigurjonsson, O. 12 Nov 2018 In : Economic and Industrial Democracy. 29 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. 12 Oct 2018 In : Public Money and Management. 12 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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 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

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

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

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

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

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 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 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

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

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

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

Auditors' Experience with Corporate Psychopaths

Klarskov Jeppesen, K. & Leder, C. 2016 In : Journal of Financial Crime. 23, 4, p. 870-881 15 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

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

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

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

IFRS 9 - Finansielle Instrumenter

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

Research output: Contribution to journalJournal articleResearchpeer-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

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

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

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

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