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” ...

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 ...

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 ...

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 ...