Department of Accounting, Auditing and Law: Recent submissions
Now showing items 1-20 of 82
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Disclosing from Disorder: Exploring the Interrelationship between the Accounting Craft and “Big Data”
(Doctoral thesis, 2022-12) -
EXPERIMENTS IN SUSTAINABLE BUSINESS
(Doctoral thesis, 2022-12) -
ESSAYS ON CORPORATE DISTRESS AND BANKRUPTCY
(Doctoral thesis, 2022-10)First and foremost, I want to thank my supervisor, Finn Kinserdal, for all his help throughout my PhD. Your feedback, advice, guidance, and our many discussions have been invaluable. Special thanks for helping me keep ... -
Essays on Digitalization in Accounting
(Doctoral thesis, 2022-04) -
The Law and Economics of Anti-Corruption: The Prosecutor’s Role in Negotiated Settlements and Efficient Law Enforcement
(Doctoral thesis, 2022-06)The central topic of this doctoral dissertation is the role of the prosecutor in law enforcement of economic crime - that is, how the organisation of law enforcement agencies, legal procedure and the strength of institutions ... -
AUDITOR-CLIENT NEGOTIATIONS OVER ACCOUNTING ISSUES - FIELD EVIDENCE
(Doctoral thesis, 2013)This study investigates the relationship of each of four variables to the auditor’s combined use of the contending and the conceding strategy in auditor-client negotiations over accounting issues. These variables are the ... -
The Economics of Collusion Between Public Offcials and Firms
(Doctoral thesis, 2021-12) -
Budgeting and Beyond: Essays on Contemporary Management Control
(Doctoral thesis, 2021-11) -
The history and trajectory of Economic Value Added from a management fashion perspective
(Peer reviewed; Journal article, 2020)This paper examines the history and trajectory of economic value added (EVA), an accounting concept and calculative technique introduced and popularised by the US-based consulting firm Stern Stewart in the early 1990s. The ... -
Essays on Reporting and Information Acquisition under Conflict of Interest
(Doctoral thesis, 2021-03) -
Essays on Earnings Quality in Private Firms
(Doctoral thesis, 2021-01) -
Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018
(Chapter; Peer reviewed, 2020)Tidligere forskning har vist at norske foretak benytter ulike typer styringsverktøy. I dette kapitlet fokuserer vi på et spesifikt styringsverktøy, balansert målstyring (BMS). og ser nærmere på utviklingstendenser knyttet ... -
Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?
(Peer reviewed; Journal article, 2020)We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings ... -
Standardisert elektronisk regnskapsrapportering i Norge: bruk av XBRL
(Chapter; Peer reviewed, 2020)Elektronisk utveksling av finansiell informasjon skjer i stadig større grad ved hjelp av rapporteringsformatet XBRL (eXtensible Business Reporting Language), som sies å gi både regnskapsprodusenter og regnskapsbrukere ... -
Bruker norske revisorer konsistente og tilstrekkelige stikkprøvestørrelser når de tester ukentlig forekommende kontroller? En teoretisk analyse
(Chapter; Peer reviewed, 2020)Tidligere forskning viser at revisorer gjerne bruker tommelfingerregler foreslått av American Institute of Certified Public Accountants (AICPA) når de skal bestemme seg for stikkprøvestørrelser til bruk i forbindelse med ... -
IASBs syn på sammenlignbarhet i finansregnskapet
(Chapter; Peer reviewed, 2020)Sammenlignbarhet er en ønsket kvalitet ved finansregnskapet, og IASB referer hyppig til denne kvaliteten i sitt arbeid med utvikling av IFRS. Men sammenlignbarhet er et vanskelig konsept å forstå (Zeff, 2007), og forskning ... -
How do host–migrant proximities shape attitudes toward internal climate migrants?
(Peer reviewed; Journal article, 2020)Climate change is predicted to cause voluntary and forced internal migration on an unprecedented scale in the coming decades. Yet, research on host communities that will be on the front lines in receiving the climate migrants ... -
Regnskapsestimater - når er dårlige vurderinger straffbare?
(Chapter; Peer reviewed, 2020)Regnskapslovens straffebestemmelse i § 8-5 og straffeloven § 392 gir ingen klar angivelse av når et feil regnskapsestimat blir straffbart. Revisor har ved sin gjennomgang et avklart vesentlighetsprinsipp å forholde seg ... -
Experimenting with sustainable business models in fast moving consumer goods
(Peer reviewed; Journal article, 2020)The transition to more sustainable business requires comprehensive transformations of business models, and such innovation can benefit from business experimentation for sustainability (BES). In this paper, we investigate ...