Department of Accounting

  • Denmark

Research Output

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Strategisk økonomistyring: Et ledelsesværktøj der sammenkobler økonomistyring, strategi og markedsføring

Mejer, C., 2002, In : Økonomistyring & informatik. 17, 4, p. 331-355 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Strategisk økonomistyring i virksomheden med fokus på konkurrence positionering

Mejer, C., 2003, In : Revision & Regnskabsvæsen. 72, 6, p. 38-49 12 p.

Research output: Contribution to journalJournal articleResearch

Styring af international transfer pricing: Et casestudie i en dansk-baseret multinational virksomhed

Reuther, P. & Rossing, C. P., Sep 2011, In : Ledelse og Erhvervsoekonomi. 76, 3, p. 59-74

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

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

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

Pontoppidan, C. A. & Haaman, N. K., 2020, In : Revision & Regnskabsvæsen. 89, 1, p. 59-67 9 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

Tax Strategy Control: The Case of Transfer Pricing Tax Risk Management

Rossing, C. P., Jun 2013, In : Management Accounting Research. 24, 2, p. 175–194

Research output: Contribution to journalJournal articleResearchpeer-review

Teoretiske refleksioner over forslag til ny årsregnskab

Elling, J. O., 2000, In : Revision & Regnskabsvæsen. 69, 11, p. 6-16 11 p.

Research output: Contribution to journalJournal articleResearch

The 12th Annual OECD Public Sector Accruals Symposium

Pontoppidan, C. A., 2012, In : The Journal of Government Financial Management. 61, 2, p. 52-53

Research output: Contribution to journalJournal articleCommunication

The Balanced Scorecard: På hvilke områder udfordrer og/eller beriger det en traditionel dansk økonomistyringsopfattelse

Larsen, J. & Rohde, C., 2004, In : Økonomistyring & informatik. 19, 2, p. 185-224 40 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Challenges of Assurance on Non-financial Reporting

Sonnerfeldt, A. & Pontoppidan, C. A., 27 Feb 2020, In : Accounting, Economics, and Law: A Convivium.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

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., Feb 2020, In : Accounting, Organizations and Society. 81, 33 p., 101076.

Research output: Contribution to journalJournal articleResearchpeer-review

The correlation between non-compulsory information in the annual report and the company´s cost of capital

Jensen, M. A., Petersen, C. V. & Plenborg, T., 2003, In : Focus. 58, 7 p.

Research output: Contribution to journalJournal articleResearch

The Danish Corporate Governance System: From stakeholder orientation towards shareholder value

Rose, C. & Mejer, C., 2003, In : Corporate governance: An International Review. 11, 4, p. 335-344 10 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 European Union Is Moving towards Implementing European Public Sector Accounting Standards (EPSAS)

Pontoppidan, C. A., 2013, In : The Journal of Government Financial Management. Fall 2013, p. 50-53

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 8 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., 2020, In : Personnel Review. 49, 3, p. 733-754 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
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19 Downloads (Pure)

The Impact of Board Interlocks on Auditor Choice and Audit Fees

Riise Johansen, T. & Pettersson, K., May 2013, In : Corporate Governance: An International Review. 21, 3, p. 287-310

Research output: Contribution to journalJournal articleResearchpeer-review

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 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Implementation and Application of Firm Valuation Models

Vriborg Petersen, C. & Plenborg, T., 2009, In : Journal of Applied Business Research. 25, 1, p. 1-11

Research output: Contribution to journalJournal articleResearchpeer-review

The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case

Arena, M. & Klarskov Jeppesen, K., 2010, In : International Journal of Auditing. 14, 2, p. 111-129

Research output: Contribution to journalJournal articleResearchpeer-review

The Lady and the Accounts: Missing From Accounting History

Kirkham, L. M. & Loft, A., 2001, In : Accounting Historians Journal. 28, 1, p. 67-90 24 p.

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

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 Accounting Devices in Performing Corporate Strategy

Skærbæk, P. & Tryggestad, K., 2010, In : Accounting, Organizations and Society. 35, 1, p. 108-124 17 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
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146 Downloads (Pure)

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 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

D. Becker, S., Jagalla, T. & Skærbæk, P., Jul 2014, In : Critical Perspectives on Accounting. 25, 4-5, p. 324-338 15 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Uncertainties of Risk Management: A Field Study on Risk Management Internal Audit Practices in a Finnish Municipality

Vinnari, E. & Skærbæk, P., 2014, In : Accounting, Auditing and Accountability Journal. 27, 3, p. 489-526

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

Open Access
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17 Downloads (Pure)

The United Nations 26th Annual Session

Pontoppidan, C. A., 2009, In : World Accounting Report. 12.9, p. 10-11

Research output: Contribution to journalJournal articleCommunication

The Value relevance of goodwill and goodwill amortization in a Danish setting

Vriborg Petersen, C., 2007, In : Corporate Ownership and Control. 4, 1, p. 227-241

Research output: Contribution to journalJournal articleResearchpeer-review

Thought piece: Educating Global Accountants. A role for the EAA?

Loft, A., 2003, In : EAA Members Newswire. 1, 4

Research output: Contribution to journalJournal articleCommunication

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

Towards a New Revenue Recognition Standard

Pontoppidan, C. A., Nov 2010, In : World Accounting Report. 13, 9, p. 14-15

Research output: Contribution to journalJournal articleCommunication

Transfer Pricing: Aligning the Research Agenda to Organizational Reality

Rossing, C. P. & Rohde, C., 2014, In : Journal of Accounting and Organizational Change. 10, 3, p. 266-287

Research output: Contribution to journalJournal articleResearchpeer-review

Transfer Pricing Knowledge Management Systems

Rossing, C. P. & Pearson, T. C., 2014, In : International Transfer Pricing Journal. July/August, p. 264-274

Research output: Contribution to journalJournal articleResearchpeer-review

Uddannelse til registreret revisor

Møller, U. G., 2001, In : Revisorbladet. 62, 5, p. 20-24 5 p.

Research output: Contribution to journalJournal articleResearch

Udviklingen i international revisionsregulering med hensyn til intern kontrol og IT-revision

Birkholm Laursen, P., 2001, In : Revision & Regnskabsvæsen. 70, 11, p. 32-42 11 p.

Research output: Contribution to journalJournal articleResearch

UN Conference on International Accounting

Pontoppidan, C. A., 2010, In : World Accounting Report. 13, 9, p. s. 12

Research output: Contribution to journalJournal articleCommunication

UN debates the financial crisis

Pontoppidan, C. A., 2011, In : World Accounting Report. 12, 7, p. 11-13

Research output: Contribution to journalJournal articleCommunication

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

Unpacking the Black Box of Trade Credit to Socially Responsible Customers

Zhang, Y., García Lara, J. M. & Tribó, J. A., Oct 2020, In : Journal of Banking & Finance. 119, 61 p., 105908.

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

Værdiansættelse: Et overblik over modeller til værdiansættelse

Vriborg Petersen, C. & Plenborg, T., 2003, In : Revision & Regnskabsvæsen. 72, 9, p. 24-34 11 p.

Research output: Contribution to journalJournal articleResearch