Department of Management

Center for Accounting

 Department of Management Center for Accounting Publications

Publications

Publication

Sort by: Date | Author | Title

Oelrich, S. & Otte, W. (2024). Whistleblowing und Wirtschaftsprüfung. In R. Kölbel (Ed.), Whistleblowing Band 2: Normative Perspektiven (pp. 274-293). C.F. Müller Verlag.
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
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.
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
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
Jensen, A. M., Toldbod, T. F. & Kristensen, T. (2025). The psychological safe budgeting process and ambitious budget targets: An interaction perspective. In Academy of Management Proceedings (Vol. 2025, no. 1). Academy of Management. https://doi.org/10.5465/AMPROC.2025.20547abstract
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.
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
Zickfeld, J. H., Tønnesen, M. H., Elbæk, C. T., Oelrich, S., Cardarelli, T., Ścigała, K. A., Pfattheicher, S. & Mitkidis, P. (2026). The effect of individual and group punishment on individual and group-based dishonesty. Royal Society Open Science, 13(1), Article 252225. https://doi.org/10.1098/rsos.252225
Tønnesen, M. H. (2025). The Dark Side of ´We´: Unpacking Psychological Mechanisms of Collaborative Corruption. [PhD dissertation, Aarhus University].
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
Toldbod, T. F. & Laursen, L. N. (2026). The asymmetric impact of management controls at the front end of open innovation: a case studyof Unilever. Qualitative Research in Accounting & Management, 1-35. https://doi.org/10.1108/QRAM-02-2025-0048
Jensen, A. M., Toldbod, T. F. & Kristensen, T. (2025). Stretch Budget Targets and The Psychological Safe Budgeting Process: An Interaction Perspective on Enhancing Learning and Financial Performance. In The 47th Annual Congress of the European Accounting Association
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
de la Rosa, L. E., Enemark, S. D. & Lambertsen, N. N. (2026). Prevalence of the Zero-Earnings Discontinuity in Quarterly Reported Earnings. Journal of Accounting, Auditing & Finance, 41(2), 676-707. https://doi.org/10.1177/0148558X251338599
Jensen, A. M., Toldbod, T. F. & Kristensen, T. (2025). Performance evaluation and employee stress: The role of dysfunctional behaviour and hierarchical differences. Paper presented at 47th Annual Congress of the European Accounting Association, Rom, Italy.
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.
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
de la Rosa, L. E. & Lambertsen, N. N. (2025). Overconfidence and moral hazard without commitment. Journal of Mathematical Economics, 119, Article 103145. https://doi.org/10.1016/j.jmateco.2025.103145
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
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
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
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
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
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. & Lassak, M. (2026). Managerial Overoptimism and Discretionary Disclosure. Journal of Business Finance and Accounting. Advance online publication. https://doi.org/10.1111/jbfa.70059
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
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/
Pajunen, K., Saastamoinen, J., Rautiainen, A. & Oelrich, S. (2025). How Does Detection-Risk-Related Anxiety Affect Job Retention among Auditors? Accounting in Europe. Advance online publication. https://doi.org/10.1080/17449480.2025.2573916
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). Exploiting overconfidence: optimal contracts with heterogeneous beliefs. Economic Theory, 79(4), 1225-1254. https://doi.org/10.1007/s00199-024-01626-0
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
Enemark, S. D. (2025). Essays on Auditor Behavior. [PhD dissertation, Aarhus University].
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
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
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?.
Thinggaard, F. & Bartholdy, J. (2025). Does the Disclosure of Proprietary Information About Loan Losses Pose a Threat to Financial Stability? Journal of Financial Services Research, 68(3), 343-379. https://doi.org/10.1007/s10693-024-00436-8
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
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
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
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
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
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.
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
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.
Thinggaard, F. & Bartholdy, J. (2025). Åbne inspektionsrapporter: Er oplysninger om utilstrækkelige tabshensættelser en trussel mod den finansielle stabilitet. Finans/Invest, 2025(2), 6-12.
Revised 17.03.2026
-
Merete Elmann