Department of Accounting

  • Denmark

Research Output

Filter
Journal article
2018

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
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
File
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
File
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
File
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
File
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
File
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
File
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

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 13 p.

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

Open Access
File
130 Downloads (Pure)

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
704 Downloads (Pure)

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
425 Downloads (Pure)

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 21 p.

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 14 p.

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 25 p.

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 13 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
194 Downloads (Pure)

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
356 Downloads (Pure)

Auditors' Experience with Corporate Psychopaths

Klarskov Jeppesen, K. & Leder, C., 2016, In : Journal of Financial Crime. 23, 4, p. 870-881 12 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
469 Downloads (Pure)

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 10 p.

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 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
340 Downloads (Pure)

Hvordan kan virksomhederne arbejde med væsentlighed ved udarbejdelse af årsrapporten? Gode råd vedrørende væsentlighed ved regnskabsaflæggelsen

Ryttersgaard, T., 2016, In : Revision & Regnskabsvæsen. 85, 2, p. 54-59

Research output: Contribution to journalJournal articleResearchpeer-review

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 8 p.

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 22 p.

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

EU er på vej mod at udvikle og implementere europæiske regnskabsstandarder indenfor den offentlige sektor

Pontoppidan, C. A., 2015, In : NKRF Kommunerevisoren. 2, p. 4-8

Research output: Contribution to journalJournal articleCommunication

Explaining the Variation in Adoption Rates of the Information Content of Environmental Disclosure: An Exploration of Innovation Adoption Theory

Fallan, E., 2015, In : Journal of Accounting and Organizational Change. 11, 2, p. 247-268 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review