Department of Accounting

  • Denmark

Research Output

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Journal article
2018

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

Open Access
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125 Downloads (Pure)

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

Open Access
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237 Downloads (Pure)

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

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
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173 Downloads (Pure)

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

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
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96 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
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137 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
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100 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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143 Downloads (Pure)

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

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

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

Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note

Rikhardsson, 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
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55 Downloads (Pure)

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

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

Open Access
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97 Downloads (Pure)

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

Jihadi Attacks: The Media and Anti-muslim Hate Crime

Ivandic, R., Kirchmaier, T. & Machin, S., Jul 2019, In : CentrePiece. 24, 2, p. 26-28 3 p.

Research output: Contribution to journalJournal articleCommunication

Open Access

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

Open Access
File

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

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
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24 Downloads (Pure)

Samskipti fagfjárfesta við félög sem þeir eru hluthafar í

Sigurjonsson, O. & Magnússon, J. B., 2019, In : Tímarit um viðskipti og efnahagsmál [Icelandic Journal of Business and Economics]. 16, 2, p. 105-122

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., 2019, In : International Journal of Corporate Governance. 10, 3-4, p. 248-274 27 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., Nov 2019, In : European Financial Management. 25, 5, p. 1229-1248 20 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

Open Access
File
68 Downloads (Pure)

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

Open Access
File
10 Downloads (Pure)

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

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

Conditional Conservatism and Trade Credit During the Global Financial Crisis

Zhang, Y., 18 Mar 2020, In : Journal of Accounting and Public Policy. 18 p., 106728.

Research output: Contribution to journalJournal articleResearchpeer-review

Culture and Management Control Interdependence: An Analysis of Control Choices That Complement the Delegation of Authority in Western Cultural Regions

Malmi, T., Bedford, D. S., Brühl, R., Dergård, J., Hoozee, S., Janschek, O., Willert, J., Ax, C., Bednarek, P., Gosselin, M., Hanzlick, M., Israelsen, P., Johanson, D., Johanson, T., Madsen, D. Ø., Rohde, C., Sandelin, M., Strömsten, T. & Toldbod, T., 19 Mar 2020, In : Accounting, Organizations and Society. 16 p., 101116.

Research output: Contribution to journalJournal articleResearchpeer-review