Publikationer

Hansen, B, Aamand, J, Blicher-Mathiesen, G, Christiansen, AV, Claes, N, Dalgaard, T, Frederiksen, RR, Jacobsen, BH, Jakobsen, R & Kallesøe, A et al. 2024, 'Assessing groundwater denitrification spatially is the key to targeted agricultural nitrogen regulation', Scientific Reports, bind 14, nr. 1, 5538. https://doi.org/10.1038/s41598-024-55984-9
Holm, C 2024, 'Hvilke fejl begår revisionsudvalg: – hvad ved vi fra internationale studier?', Revision & Regnskabsvaesen, bind 2024, nr. 1, s. 24-33.
Holm, C 2024, The New Statutory Audit Framework in Europe: Consistency of Implementation Rationale and Audit Fee Dependence in 5 Countries. i A von Ahsen, D Schiereck & M Wolz (red), Quick Notes on Accounting: Festschrift zum 65. Geburtstag von Reiner Quick. Baden-Baden, s. 257-270.
Lambertsen, NN 2024, 'Manipulation and obfuscation of financial reports', Journal of Business Finance & Accounting, bind 51, nr. 1-2, s. 276-296. https://doi.org/10.1111/jbfa.12693
Lambertsen, NN 2024, 'Manipulative overconfidence and the cost of unbiased reporting', Accounting and Business Research. https://doi.org/10.1080/00014788.2023.2288578
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, s. 393-407. https://doi.org/10.1080/09537325.2022.2034780
Nielsen, H, Toldbod, T & Kristensen, TB 2024, 'Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty', Accounting and Business Research. https://doi.org/10.1080/00014788.2023.2267443
Oelrich, S, Siebold, N & Ketelhut, K 2024, 'Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure', Accounting Horizons, bind 38, nr. 1, s. 123-138. https://doi.org/10.2308/HORIZONS-2022-083
Saabye, H, Finnestrand, H & Kristensen, T 2024, 'Instituting learning mechanisms: An enabler for relevant and rigorous Action Research in Operations Management', Production Planning & Control. <https://www.tandfonline.com/doi/full/10.1080/09537287.2023.2299856>
Bini, L, Schaper, S, Simoni, L, Giunta, F & Nielsen, C 2023, 'Mandatory non-financial disclosure: Is everybody on the same page about business model reporting?', Accounting Forum, bind 47, nr. 2, s. 198-222. https://doi.org/10.1080/01559982.2023.2170036
Bukh, PN & Christensen, KS 2023, 'Effektiv opgaveløsning med de rette kompetencer til de rette opgaver', Økonomi & Politik, bind 96, nr. 1, s. 111-131. https://doi.org/10.7146/okonomi-og-politik.v96i1.136935
Herly, M & Lambertsen, NN 2023, 'Restatement costs and reporting bias', Journal of Business Finance & Accounting, bind 50, nr. 1-2, s. 91-117. https://doi.org/10.1111/jbfa.12615
Holm, C 2023, 'Derfor har revision ikke sin egen teori!', Revision & Regnskabsvæsen, nr. 1, RR.1.2023.24, s. 24-33. <https://pro.karnovgroup.dk/b/documents/7000920312>
Holm, C 2023, 'Honoraret for ikke-revisionsydelser som mål for revisors uafhængighed: Legitimering eller regelcompliance i Danmark?', Revision & Regnskabsvaesen, nr. 3, RR.3.2023.34, s. 34-43. <https://pro.karnovgroup.dk/b/documents/7000923545>
Holm, C 2023, 'Revisors rolle og funktion - teori, empiri og udfordringer i praksis', Revision & Regnskabsvaesen, nr. 2, RR.2.2023.12, s. 12-21. <https://pro.karnovgroup.dk/b/documents/7000921808>
Nielsen, H, Kristensen, TB & Grasso, L 2023, 'Performance effects of value stream costing and accounting performance measures in lean production companies–accounting for time compression', Production Planning & Control, bind 34, nr. 7, s. 641-657. https://doi.org/10.1080/09537287.2021.1949506
Oelrich, S 2023, 'I report if they report: The role of media in whistleblowing intentions on fraud and corruption', Research in the Sociology of Organizations, bind 85, s. 101-120. https://doi.org/10.1108/S0733-558X20230000085006
Pollach, I & Schaper, S 2023, 'Social Visibility and Substance in Corporate Social Sustainability Disclosures', Corporate Communications, bind 28, nr. 3, s. 400-424. https://doi.org/10.1108/CCIJ-02-2022-0013
Poulsen, ML, Bukh, PN & Christensen, KS 2023, '(Dys)functionality of intentions or outcomes? Performance funding of Danish schools', Accounting, Auditing and Accountability Journal, bind 36, nr. 1, s. 267-294. https://doi.org/10.1108/AAAJ-12-2020-5034
Siebold, N, Oelrich, S & Roche, O 2023, '“I Am Your Partner, Am I Not?” An inquiry into stakeholder inclusion in platform organizations in times of crisis', Journal of Business Research, bind 160, 113776. https://doi.org/10.1016/j.jbusres.2023.113776
Sombrowski, L, Oelrich, S & Günther, T 2023, 'Best Practices bei Hinweisgebersystemen - Eine Analyse zur Ausgestaltung und Berichterstattung bei DAX-40-Unternehmen', Die Wirtschaftspruefung, bind 76, nr. 8.
Thinggaard, F 2023, The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe. i A Incollingo & A Lionzo (red), The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe. Springer Nature, Switzerland, SIDREA Series in Accounting and Business Administration, s. 133-156. https://doi.org/10.1007/978-3-031-42931-6
Toldbod, T & Dumay, J 2023, 'How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls', Qualitative Research in Accounting and Management, bind 20, nr. 4, s. 515-542. https://doi.org/10.1108/QRAM-05-2022-0091
Brunner, M & Schäfer, P 2022, 'Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting', European Accounting Review. https://doi.org/10.1080/09638180.2022.2125420
Bukh, PN, Christensen, KS & Poulsen, ML 2022, 'Performance Funding: Exam Results, Stakes, and Washback in Danish Schools', Sage Open, bind 12, nr. 1. https://doi.org/10.1177/21582440221082100
Chwolka, A, Oelrich, S & Otte, W 2022, 'Zur Ausgestaltung von Whistleblowing Systemen in Wirtschaftsprüfungsgesellschaften - eine empirische Studie', Die Wirtschaftspruefung, bind 75, nr. 1, s. 11-19.
Crovini, C, Schaper, S & Simoni, L 2022, 'Dynamic accountability and the role of risk reporting during a global pandemic', Accounting, Auditing and Accountability Journal, bind 35, nr. 1, s. 169-185. https://doi.org/10.1108/AAAJ-08-2020-4793
de la Rosa, LE & Lambertsen, NN 2022, 'Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings', Journal of Accounting and Public Policy, bind 41, nr. 6, 106992. https://doi.org/10.1016/j.jaccpubpol.2022.106992
Garcia-Buendia, N, Kristensen, T, Moyano-Fuentes, J & Manuel Maqueira-Marín, J 2022, 'Performance measurement of lean supply chain management: a balanced scorecard proposal', Production Planning & Control. <https://www.tandfonline.com/doi/full/10.1080/09537287.2022.2114960>
Grasso, L, Kristensen, TB & Nielsen, H 2022, 'ABC and value-stream costing in tandem', Strategic Finance, bind 2022, nr. March. <https://sfmagazine.com/post-entry/march-2022-abc-and-value-stream-costing-in-tandem/>
Jensen, CH & Kristensen, TB 2022, 'Relative exploration orientation and real options reasoning: survey evidence from Denmark', European Business Review, bind 34, nr. 2, s. 191-223. https://doi.org/10.1108/EBR-07-2020-0172
Kristensen, T, Pfeffer, J, Dahl, MS, Holm, M & Feldhues, ML 2022, 'Does Depression Co-Occur Within Households? The Moderating Effects of Financial Resources and Job Insecurity on Psychological Contagion', SSM - Population Health, bind 19, 101212. https://doi.org/10.1016/j.ssmph.2022.101212
Kristensen, TB, Saabye, H & Edmondson, A 2022, 'Becoming a learning organization while enhancing performance: the case of LEGO', International Journal of Operations and Production Management, bind 42, nr. 13, s. 438-481. https://doi.org/10.1108/IJOPM-10-2021-0676
Nygaard, K, Schaper, S, Jacobsen, BH & Hansen, B 2022, 'Sustainable value propositions of a new technology for targeted nitrogen regulation', Journal of Cleaner Production, bind 337, 130496. https://doi.org/10.1016/j.jclepro.2022.130496
Simoni, L, Schaper, S & Nielsen, C 2022, 'Business model disclosures, market values and earnings persistence: Evidence from the UK', Abacus: A journal of accounting, finance and business studies, bind 58, nr. 1, s. 142-173. https://doi.org/10.1111/abac.12233
Saabye, H, Kristensen, TB & Wæhrens, BV 2022, 'Developing a learning-to-learn capability: insights on conditions for Industry 4.0 adoption', International Journal of Operations and Production Management, bind 42, nr. 13, s. 25-53. https://doi.org/10.1108/IJOPM-07-2021-0428
Thinggaard, F 2022, 'Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’', Accounting and Business Research, bind 52, nr. 6, s. 765-772. https://doi.org/10.1080/00014788.2021.2017555
Toldbod, T & van der Kolk, B 2022, 'Cascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study', European Accounting Review, bind 31, nr. 2, s. 377-407. https://doi.org/10.1080/09638180.2020.1813185
Bini, L, Giunta, F, Nielsen, C, Schaper, S & Simoni, L 2021, 'Business Model Reporting: Why the Perception of Preparers and Users Matters', Journal of Business Models, bind 9, nr. 1. https://doi.org/10.5278/jbm.v9i1.4240
Bukh, PN, Christensen, KS & Svanholt, AK 2021, 'Making sense of cost-consciousness in social work', Qualitative Research in Accounting & Management, bind 18, nr. 1, s. 102-126. https://doi.org/10.1108/QRAM-10-2019-0105
Bukh, PN, Christensen, KS, Poulsen, ML & Svanholt, AK 2021, 'Præmier og præstationer: skolelederes meningsskabelse', Samfundslederskab i Skandinavien, bind 36, nr. 6, s. 287-323. https://doi.org/10.22439/sis.v36i6.6425
Kristensen, TB & Saabye, H 2021, 'Increasing the enabling use of performance measures: a longitudinal quasi natural experiment', Journal of Management Control, bind 32, nr. 3, s. 401-433. https://doi.org/10.1007/s00187-021-00322-7
Kristensen, TB & Saabye, H 2021, 'Increasing the enabling use of performance measures: a longitudinal quasi natural experiment', Journal of Management Control, bind 32, nr. 3, s. 401-433. https://doi.org/10.1007/s00187-021-00322-7
Kristensen, TB 2021, 'Enabling use of Standard Variable Costing in Lean Production', Production Planning & Control, bind 32, nr. 3, s. 169-184. https://doi.org/10.1080/09537287.2020.1717662
Mitchell, F, Nørreklit, H, Nørreklit, L, Cinquini, L, Koeppe, F, Magnacca, F, Mauro, SG, Jakobsen, M, Korhonen, T & Laine, T et al. 2021, 'Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study', Accounting, Auditing and Accountability Journal, bind 34, nr. 6, s. 1345-1361. https://doi.org/10.1108/AAAJ-08-2020-4778
Møller, PF & Thinggaard, F 2021, 'IFRS Vedr. nedskrivning til kapitalværdi – med fokus på rentefods-problematikken', Revision & Regnskabsvæsen, bind 2021, nr. 08, s. 16-26. <https://pro.karnovgroup.dk/document/7000874246/1>
Nygaard, K, Graversgaard, M, Dalgaard, T, Jacobsen, BH & Schaper, S 2021, 'The Role of Stakeholder Engagement in Developing New Technologies and Innovation for Nitrogen Reduction in Waters: A Longitudinal Study', Water, bind 13, nr. 22, 3313. https://doi.org/10.3390/w13223313
Oelrich, S & Erlebach, K 2021, 'Taking it outside: A study of legal contexts and external whistleblowing in China and India', Asian Journal of Business Ethics, bind 10, nr. 1, s. 129-151. https://doi.org/10.1007/s13520-021-00125-y
Oelrich, S 2021, 'Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud', Business Ethics, the Environment and Responsibility, bind 30, nr. 3, s. 447-463. https://doi.org/10.1111/beer.12337
Schaper, S & Pollach, I 2021, 'Modern slavery statements: From regulation to substantive supply chain reporting', Journal of Cleaner Production, bind 313, 127872. https://doi.org/10.1016/j.jclepro.2021.127872
Thinggaard, F & Jørgensen, PL 2021, 'Renteswaps i årsregnskabet - med fokus på dagsværdimåling', Revision & Regnskabsvæsen, bind 2021, nr. 5, RR.5.2021.38, s. 38-53.