Department of Management

Center for Accounting

 Department of Management Center for Accounting Publications

Publications

Publication

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Thinggaard, F. & Bartholdy, J. (2025). Åbne inspektionsrapporter: Er oplysninger om utilstrækkelige tabshensættelser en trussel mod den finansielle stabilitet. Finans/Invest, 2025(2), 6-12.
Søndergaard, H. A., Linneberg, M. S., Schaper, S., Pollach, I. & Kristensen, J. A. (2025). Beyond compliance: Innovation in corporate biodiversity strategies. Abstract from R&D Management Conference 2025, Pisa, Italy.
Jakobsen, M., Korhonen, T. & Laine, T. (2025). Editorial: The possibility to engage in co-authorship. Journal of Pragmatic Constructivism, 14(1), 1–4. https://tidsskrift.dk/JouPraCon/article/view/153046
Zickfeld, J. H., Ścigała, K. A., Elbæk, C. T., Michael, J., Tønnesen, M. H., Levy, G., Ayal, S., Thielmann, I., Nockur, L., Peer, E., Capraro, V., Barkan, R., Bø, S., Bahník, Š., Nosenzo, D., Hertwig, R., Mazar, N., Weiss, A., Koessler, A.-K. ... Mitkidis, P. (2025). Effectiveness of ex ante honesty oaths in reducing dishonesty depends on content. Nature Human Behaviour, 9(1), 169-187. https://doi.org/10.1038/s41562-024-02009-0
Enemark, S. D. (2025). Essays on Auditor Behavior. [PhD thesis, Aarhus University].
Nielsen, H., Toldbod, T. & Kristensen, T. B. (2025). Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty. Accounting and Business Research, 55(1), 105-137. https://doi.org/10.1080/00014788.2023.2267443
Lambertsen, N. N. (2025). Exploiting overconfidence: optimal contracts with heterogeneous beliefs. Economic Theory, 79(4), 1225-1254. https://doi.org/10.1007/s00199-024-01626-0
Johnson, M. P., Dijkstra-Silva, S., Fabusuyi, T., Hesari, E. & Oelrich, S. (2025). Extending Operations Management, Operations Research, and Supply Chain Management Research With Diversity, Equity, and Inclusion: A Literature Review Approach. Production and Operations Management , 34(4), 854-865. https://doi.org/10.1177/10591478241281054, https://doi.org/10.1177/10591478241281054
Lambertsen, N. N. (2025). Manipulative overconfidence and the cost of unbiased reporting. Accounting and Business Research, 55(2), 139-155 . https://doi.org/10.1080/00014788.2023.2288578
de la Rosa, L. E., Enemark, S. D. & Lambertsen, N. N. (2025). Prevalence of the Zero-Earnings Discontinuity in Quarterly Reported Earnings. Journal of Accounting, Auditing & Finance, 0(0), 1-32. Advance online publication. https://doi.org/10.1177/0148558X251338599
Schøler, F. (2025). The Current Ratio non-sense paradox - and how to fix it. International Journal of Economics, Business and Social Sciences Research, 03(01). https://ijebssr.com/ojs/ijebssr/article/view/51/40
Tønnesen, M. H. (2025). The Dark Side of ´We´: Unpacking Psychological Mechanisms of Collaborative Corruption. [PhD thesis, Aarhus University].
Poulsen, M. M., Bukh, P. N. & Christensen, K. S. (2025). The Logics of Performance Funding: Situated Tensions in Basic Education. Financial Accountability and Management, 41(4), 704-719. https://doi.org/10.1111/faam.70000
Jakobsen, M. (2025). Valuable possibilities for managing people – inspiration from training a sheepdog. Journal of Pragmatic Constructivism, 14(1), 47–62. https://tidsskrift.dk/JouPraCon/article/view/153048
Schøler, F. (2025). Want More Precise Private Equity Valuations? DLOM Inclusion Provides Good Answer. Journal of Mathematical Finance, 15(2), 169-185. https://doi.org/10.4236/jmf.2025.152008.
Sort, J. C., Schaper, S., Montemari, M. & Roslender, R. (2024). Are companies taking their R&D potential into account?. Abstract from 1st European Sustainability Accounting & Reporting Conference, Aalborg, Denmark.
Hansen, B., Aamand, J., Blicher-Mathiesen, G., Christiansen, A. V., Claes, N., Dalgaard, T., Frederiksen, R. R., Jacobsen, B. H., Jakobsen, R., Kallesøe, A., Kim, H., Koch, J., Møller, I., Madsen, R. B., Schaper, S., Sandersen, P. B. E., Voutchkova, D. D. & Wiborg, I. (2024). Assessing groundwater denitrification spatially is the key to targeted agricultural nitrogen regulation. Scientific Reports, 14(1), Article 5538. https://doi.org/10.1038/s41598-024-55984-9
Montemari, M., Taran, Y., Schaper, S., Nielsen, C., Thomsen, P. & Sort, J. (2024). Business model innovation or Business model imitation–That is the question. Technology Analysis and Strategic Management, 36(3), 393-407. https://doi.org/10.1080/09537325.2022.2034780
Toldbod, T. F. & Kristensen, T. (2024). Business partnering Webinar- I Danish Accounting Network og Deloitte. Pictures, Video and sound recordings (digital) https://youtu.be/0QAia2UPE8I
Lippert, S., Dreber, A., Johannesson, M., Tierney, W., Cyrus-Lai, W., Uhlmann, E. L., Emotion Expression Collaboration & Pfeiffer, T. (2024). Can large language models help predict results from a complex behavioural science study? Royal Society Open Science, 11(9), Article 240682. https://doi.org/10.1098/rsos.240682
Tønnesen, M. H., Elbæk, C. T., Pfattheicher, S. & Mitkidis, P. (2024). Communication increases collaborative corruption. Journal of Experimental Social Psychology, 112(104603), 1-12. Article 104603. https://doi.org/10.1016/j.jesp.2024.104603
Oelrich, S., Siebold, N. & Ketelhut, K. (2024). Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure. Accounting Horizons, 38(1), 123-138. https://doi.org/10.2308/HORIZONS-2022-083
Kristensen, T., Nielsen, H. & Toldbod, T. F. (2024). Do production leaders and non-leaders have similar risk of getting stressed from continuous improvement, lean training, multifunctionality, standardization, and does stress affect performance?.
Bukh, P. N. & Christensen, K. S., (2024). Kommunale udgifter, budgetter og regnskaber: En guide til journalister, 27 p. https://gravercentret.dk/raad-og-viden/guide-til-journalister-forstaa-den-kommunale-oekonomi/
Jakobsen, M. (2024). Management accounting practice as understanding, supporting and advancing local epistemic methods. Qualitative Research in Accounting and Management, 21(4), 289-316. https://doi.org/10.1108/QRAM-05-2023-0075
Lassak, M. & Lambertsen, N. N. (2024). Managerial Overoptimism, Discretionary Disclosure, and Certification. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4336097
Lambertsen, N. N. (2024). Manipulation and obfuscation of financial reports. Journal of Business Finance & Accounting, 51(1-2), 276-296. https://doi.org/10.1111/jbfa.12693
Oelrich, S. & Siebold, N. (2024). Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies. Critical Perspectives on Accounting, 100, Article 102755. https://doi.org/10.1016/j.cpa.2024.102755
Brunner, M. & Schäfer, P. (2024). Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting. European Accounting Review, 33(3), 881-900. https://doi.org/10.1080/09638180.2022.2125420
Lambertsen, N. N. & Poulsen, M. L. (2024). Overconfidence and ethical contracts. Economics Letters, 241, Article 111841. https://doi.org/10.1016/j.econlet.2024.111841
Schøler, F. (2024). Overstated Fair Values for Private Equity: Need for Adjustment of IFRS13. Eurasian Journal of Economics and Finance, 12(3-4), 108-117. https://doi.org/10.15604/ejef.2024.12.03-04.001
Bukh, P. N., Christensen, K. S., Poulsen, M. M. & Sandalgaard, N. E. (2024). På vej mod en museumsreform: En analyse af den foreslåede finansieringsmodel. Økonomi & Politik, 2, 79.
Bukh, P. N., Christensen, K. S., Poulsen, M. L. & Sandalgaard, N. (2024). Resultatfinansiering af museer: udfordringer og muligheder. Djøf Forlag. https://www.researchgate.net/publication/378003862_Performance_Funding_of_Museums
Toldbod, T. F., Kristensen, T. & Nielsen, H. (2024). The mental downside of business partnering. Abstract from 14TH EIASM CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING, Milano, Italy.
Toldbod, T. F. & Nhu Laursen, L. (2024). Time and the sequential integration of management controls in open innovation between Unilever and its partners: A procedural perspective. Management Accounting Research, 65, Article 100901. https://doi.org/10.1016/j.mar.2024.100901
Oelrich, S. & Chwolka, A. (2024). When deviants talk: the role of Dark Triad traits and moral reasoning in whistleblowing. Journal of Management Control, 35(3), 333-369. Article 102755. https://doi.org/10.1007/s00187-024-00379-0
Oelrich, S. & Otte, W. (2024). Whistleblowing und Wirtschaftsprüfung. In R. Kölbel (Ed.), Whistleblowing Band 2: Normative Perspektiven (pp. 274-293). C.F. Müller Verlag.
Revised 29.10.2025
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Merete Elmann