Research


At the Center for Accounting we engage in three primary and interrelated fields; financial accounting, management accounting and auditing. While the three fields serve different purposes, they are interrelated and collectively contribute to the overall financial management and accountability of organisations.

Financial accounting research investigates various aspects of financial reporting, disclosure, and accountability. We explore topics such as accounting standards, financial statement analysis, and the impact of regulations on financial reporting.

In our approach to financial accounting research, we apply various methodologies, including empirical analysis using quantitative data, experiments, and theoretical modeling. The findings from our research are published in academic journals, presented at conferences, and used by standard-setting bodies, practitioners, and policymakers to enhance the effectiveness and efficiency of financial accounting and reporting systems.

Management accounting research investigates various aspects of financial and non-financial information used by organisations for decision-making, planning, and management control. We explore topics such as cost analysis, budgeting, performance measurement, and strategic management accounting techniques.

In our approach to management accounting research, we apply a variety of methodologies, including case studies, surveys, experiments, and statistical analysis of qualitative and quantitative data. The insights gained from our research are published in academic journals, presented at conferences, and utilised by practitioners to develop more effective and efficient management accounting systems. These findings help organisations better plan, control, and optimise their operations to achieve their strategic objectives.

Auditing research focuses on the examination and evaluation of audit practices, standards, methodologies, and outcomes. The aim is to enhance the quality, effectiveness, and reliability of audits, which are critical for ensuring the accuracy and integrity of financial reporting.

In our approach to auditing research, we apply a variety of methodologies, including empirical analysis using archival data, experiments, surveys, and theoretical modeling. The findings from our auditing research are published in academic journals, presented at conferences, and used by practitioners, standard setters, and regulators to improve audit practices and enhance the reliability and credibility of financial reporting.

Recent examples

Professor Frank Thinggaard has written a chapter on the financial reporting system in Denmark as part of a European comparison of national transpositions in the harmonisation of national accounting rules. He outlines the specific characteristics of the Danish financial statement regulation. In addition, he notes that ‘Denmark has a progressive attitude to CSR/ESG reporting in the annual report. New provisions have been added to the Financial Statements Act before EU regulations required such information, and whenever the EU has caught up, Denmark has often decided on an expanded scope’. See the publication at https://doi.org/10.1007/978-3-031-42931-6.