Blar i Department of Accounting, Auditing and Law på utgivelsesdato
Viser treff 41-60 av 82
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Management Accounting Professionalization: the case of Russia
(Doctoral thesis, 2016-08) -
Vil ny regnskapslov gi internasjonalt sammenlignbare regnskaper?
(Journal article; Peer reviewed, 2017)Regnskapslovutvalget bruker internasjonalt sammenlignbare regnskaper som ett viktig argument for å tilpasse norsk regnskapslov til IFRS for SMEs. Denne artikkelen bruker Brunssons (2000) teoretiske rammeverk for uniformity ... -
Does brand building matter? A study of the bacalhau brand Dybvik
(Chapter; Peer reviewed, 2017)Brand building results in brand equity creation based on intellectual efforts. Thus brand equity is perceived as intellectual capital of the brand builder. Building strong brands has become a priority for many organizations, ... -
Bør varslere belønnes?
(Journal article; Peer reviewed, 2017)Varslere bidrar til å avdekke ulovlige og skadelige handlinger i en organisasjon, men mange risikerer gjengjeldelsesaksjoner og karrieretap. Risikoen for slike ulemper tilsier at det er nødvendig med tiltak som fremmer ... -
Tensions in managerial attention in a company in crisis: How tightening budget control resulted in discomfort zones for line managers
(Peer reviewed; Journal article, 2017) -
Transaksjonsprinsippet: regnskapsføring når aktører handler med seg selv
(Journal article; Peer reviewed, 2017) -
Corruption in State Administration
(Working papers;2017/02, Working paper, 2017)Corruption can arise in any bureaucracy that has the authority to allocate benefits and impose costs. Program designers need to acknowledge and control such risks, but “best practice solutions” are seldom obvious. ... -
Hva er regnskapsmanipulasjon, og hvordan kan den best avdekkes?
(Journal article, 2017)Regnskapsmanipulasjon (earnings management) er bevisste avvik fra regnskapsreglene og balanserte estimater. Denne artikkelen diskuterer først hva regnskapsmanipulasjon er, hvor ofte den skjer, og hva konsekvensene er. For ... -
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
(Working papers;2017/01, Working paper, 2017)Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that optimal tax systems generally incorporate both ... -
Bidding behaviour in the housing market under different market regimes
(Peer reviewed; Journal article, 2018) -
Bidding behaviour in the housing market under different market regimes
(Peer reviewed; Journal article, 2018) -
Er tradisjonelle regnskaps-nøkkeltall relevante i en "moderne" verden?
(Peer reviewed; Journal article, 2018) -
Hvordan digitalisering endrer regnskaps- og styringsinformasjonen
(Peer reviewed; Journal article, 2018) -
Usikkerhet og teknologi - de viktigste driverne for endringer i økonomistyring
(Peer reviewed; Journal article, 2018) -
Eksperimentering for bærekraftig forretningsmodellinnovasjon
(Peer reviewed; Journal article, 2019)I møte med forventninger om økt bærekraft, rask teknologiutvikling og endrede kundepreferanser utfordres eksisterende forretningsmodeller stadig raskere. Samtidig er disse trendene drivere for nye forretningsmodeller. I ... -
Combating Corruption: Investigative Journalists on the Frontlines
(Chapter, 2019)Around the world, journalists uncover corruption, abuse of power, and financial misdealing – often at the risk of serious consequences or under financial constraints. These are also important issues in economic research. ... -
Diffusion of management accounting innovations: A virus perspective
(Peer reviewed; Journal article, 2019)Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including ... -
Ethnically Biased? Experimental Evidence from Kenya
(Peer reviewed; Journal article, 2019) -
Governments' Enforcement of Corporate Bribery Laws: A Call for a Two-Track Regulatory Regime
(Peer reviewed; Journal article, 2019) -
I Goodwill Accounting Choices under Different Levels of Discretion
(Doctoral thesis, 2019-03)