Department of Accounting

  • Denmark

Research Output 1998 2019

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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., 3 Apr 2019, In : Management Accounting Research. 14 p.

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

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

Individual Risk Tolerance and Herding Behaviors in Financial Forecasts

Christoffersen, J. & Stæhr, S., 25 May 2019, In : European Financial Management. 57 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

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

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

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

Neerup Themsen, T., 1 Jul 2019, In : Financial Accountability and Management. 16 p.

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

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

11 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
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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

53 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

38 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

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

33 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

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

29 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
9 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
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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

Stock Market Effects of ECB’s Asset Purchase Programmes: Firm-level Evidence

Henseler, K. & Rapp, M. S., Aug 2018, In : Economics Letters. 169, p. 7-10 4 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. & 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

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

33 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

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

55 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

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

346 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 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 othersWillert, 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