Institut for Virksomhedsledelse

Center for Accounting

Publikationer

Publikationer

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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 fra R&D Management Conference 2025, Pisa, Italien.
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
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. [Ph.d.-afhandling, Aarhus Universitet].
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
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
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. & Lambertsen, N. N. (2025). Overconfidence and moral hazard without commitment. Journal of Mathematical Economics, 119, Artikel 103145. https://doi.org/10.1016/j.jmateco.2025.103145
Jensen, A. M., Toldbod, T. F. & Kristensen, T. (2025). Performance evaluation and employee stress: The role of dysfunctional behaviour and hierarchical differences. Afhandling præsenteret på 47th Annual Congress of the European Accounting Association, Rom, Italien.
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. Advance online publication. https://doi.org/10.1177/0148558X251338599
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. I The 47th Annual Congress of the European Accounting Association
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. [Ph.d.-afhandling, Aarhus Universitet].
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
Jensen, A. M., Toldbod, T. F. & Kristensen, T. (2025). The psychological safe budgeting process and ambitious budget targets: An interaction perspective. I Academy of Management Proceedings (Bind 2025, no. 1). Academy of Management. https://doi.org/10.5465/AMPROC.2025.20547abstract
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 fra 1st European Sustainability Accounting & Reporting Conference, Aalborg, Danmark.
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), Artikel 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. Billeder, Video- og Lydoptagelser (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), Artikel 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. Artikel 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 s. 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, Artikel 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, Artikel 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 fra 14TH EIASM CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING, Milano, Italien.
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, Artikel 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. Artikel 102755. https://doi.org/10.1007/s00187-024-00379-0
Oelrich, S. & Otte, W. (2024). Whistleblowing und Wirtschaftsprüfung. I R. Kölbel (red.), Whistleblowing Band 2: Normative Perspektiven (s. 274-293). C.F. Müller Verlag.
Revideret 20.01.2026
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Merete Elmann