Doctoral Dissertations (IRRR)

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Issue Date Authors Titles Subjects Document Types Journals

Recent Submissions

Design and use of costing systems in university hospitals : empirical investigations

Kjøllesdal, Karl Sæbjørn (Doctoral thesis, 2014)
Investment, voluntary disclosure, and managerial incentives

Kleppestø, Cathrine (Ph. D. thesis;2012:1, Doctoral thesis, 2012-01)
Translating accrual accounting into health care : the case of the 2002 Norwegian health care reform

Robbestad, Anne Isabelle (PhD thesis;2011:4, Doctoral thesis, 2011)
Fiskeoppdrett og verdsettelse: en analyse av resultatjustering og modeller for identifikasjon av slik aktivitet

Aaker, Harald (Doctoral thesis, 2004)
The usefulness of the asset-liability view : an analysis of conceptual frameworks and the implications for Norwegian accounting regulation

Kvifte, Steinar Sars (Doctoral thesis, 2003)
Accounting and transition : a study of Russian local government accounting

Bourmistrov, Anatoli (Doctoral thesis, 2001)
Regnskapsmessige avskrivninger : en generalisering av avskrivningsteorien til usikkerhet

Heskestad, Terje (Doctoral thesis, 2001)
Styringssystemenes relevans i norske sykehus

Nyland, Kari (Doctoral thesis, 2003)
Kundelønnsomhet

Helgesen, Øyvind (Doctoral thesis, 1999)
Essays on the value relevance of accounting information

Beisland, Leif Atle (Doctoral thesis, 2008)

The dissertation consists of five independent essays on the value relevance of accounting information. Value relevance is defined as the ability of financial statement information to capture and summarise firm value. Value ...
Cue combination in auditor's internal control judgments

Gaudernack, Jonas (Doctoral thesis, 2008)

A key issue in audit judgment research has been how auditors combine information cues in order to make judgments. Prior research has shown that appropriate forms of cue combination can be identified by analyzing task ...
Design and use of management accounting and control systems in Norwegian primary and lower secondary education

Friestad, Liv Bente Hannevik (Doctoral thesis, 2008-01)

The overall objective of the thesis is to study design and use of management accounting and control systems in Norwegian schools. The main focus is whether and how management accounting has or could contribute to management ...
Accounting for and valuation of pensions in Norway : earnings management and whether analysts detect it

Kinserdal, Finn (Doctoral thesis, 2006-10)

Conclusions and summary of “Accounting for and valuation of pensions in Norway; earnings management and whether analysts detect it” “Pension accounting is a magnificent example of all that is right and wrong with accounting” ...