• Kan selvkostprinsippet påberopes av den enkelte borger ved beregning av offentlige gebyrer? 

  Sarai, Elin (Peer reviewed; Journal article, 2021)

• Auditor choice in the voluntary sector: The case of smaller organizations 

  Kulset, Ellen Hiorth Marthinsen; Sundkvist, Charlotte Haugland (Peer reviewed; Journal article, 2023)

  Smaller organizations are less likely than larger organizations to engage a high-quality auditor to signal credibility to potential donors, but they may still have incentives to engage a high-quality auditor (for instance, ...

• Auditor-client negotiations over disputed accounting issues: Evidence from one of the Norwegian Big 4 firms 

  Kulset, Ellen Hiorth Marthinsen; Stuart, Iris (Peer reviewed; Journal article, 2018)

  In this study we investigate data collected in an experiential survey from partners at one of the Norwegian Big 4 audit firms concerning 79 disputed accounting issues resolved by auditor–client negotiations. The study is ...

• Budgetary control and beyond budgeting from a historical perspective - insights from re-visiting the 1922 book by James O. McKinsey 

  Berg, Terje; Johanson, Bjørn Daniel; Madsen, Dag Øivind (Peer reviewed; Journal article, 2024)

• The history and trajectory of Economic Value Added from a management fashion perspective 

  Madsen, Dag Øivind; Johanson, Bjørn Daniel; Stenheim, Tonny (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 ...

• Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018 

  Johanson, Bjørn Daniel; Madsen, Dag Øivind; Stenheim, Tonny (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? 

  Lebert, Sebastian; Mohrmann, Ulf; Stefani, Ulrike (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 

  Kulset, Ellen Hiorth Marthinsen; Baksaas, Kjell Magne (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 

  Kulset, Ellen Hiorth Marthinsen (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 

  Røsok, Kjell Ove (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? 

  Lujala, Päivi; Bezu, Sosina; Kolstad, Ivar; Mahmud, Minhaj; Wiig, Arne (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? 

  Kulset, Ellen Hiorth Marthinsen; Ludvigsen, Eivind; Baksaas, Kjell Magne (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 

  Bashir, Hussnain; Jørgensen, Sveinung; Pedersen, Lars Jacob Tynes; Skard, Siv E. Rosendahl (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 ...

• Om forholdet mellom revisjonens og skattemyndighetenes vesentlighetsforståelse relatert til revisjon av skatterelevante regnskapsopplysninger 

  Ludvigsen, Eivind; Kulset, Ellen Hiorth Marthinsen (Chapter; Peer reviewed, 2020)

  Vesentlighetsbegrepet spiller en stor rolle i revisjonsfaget når revisor planlegger, gjennomfører og konkluderer på det arbeidet han har utført hos en kunde, ved at det legges til grunn at revisors arbeid er å avdekke og ...

• Diffusion of management accounting innovations: A virus perspective 

  Johanson, Bjørn Daniel; Madsen, Dag Øivind (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 ...

• Governments' Enforcement of Corporate Bribery Laws: A Call for a Two-Track Regulatory Regime 

  Rui, Jon Petter; Søreide, Tina (Peer reviewed; Journal article, 2019)

• Ethnically Biased? Experimental Evidence from Kenya 

  Berge, Lars Ivar Oppedal; Bjorvatn, Kjetil; Galle, Simon; Miguel, Edward; Posner, Daniel; Tungodden, Bertil; Zhang, Kelly (Peer reviewed; Journal article, 2019)

• Eksperimentering for bærekraftig forretningsmodellinnovasjon 

  Jørgensen, Sveinung; Pedersen, Lars Jacob Tynes; Skard, Siv E. Rosendahl (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 ...

• Not your problem? Exploring the relationship between problem formulation and social responsibility 

  Jørgensen, Sveinung; Pedersen, Lars Jacob Tynes (Journal article; Peer reviewed, 2011)

  This article explores the relationship between organizational problem formulation and social responsibility. The purpose of the article is to illuminate how organizational problem formulations (1) determine the manner ...

• Does brand building matter? A study of the bacalhau brand Dybvik 

  Aure, Kristin Gaaseide; Nervik, Kristine; Helgesen, Øyvind (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, ...

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