Department of Accounting and Auditing

Phd projects

Current Ph.D.-projects

Expert network and corporate activism in Green Accounting Standards Succession in family businesses: Promoting and inhibiting drivers of the future development and profitability of family businesses What prevents auditors from using data analytics for the audit of financial statements? Enabling financial decision making Human Capital in Financial Reporting Identifying how structures in corporate governance affect the purpose, delimitation, and outcomes for the firm The governance of green accounting reporting standards: exploring the prospects for Limited Diversity in Accounting and Finance Career Tracks

Former Ph.d.-projects

The impact of enforcement on financial reporting Board-Level Employee Representation and Firms' Employee Practices International Transfer Pricing in Theory and Practice Corporate responsibility and corporate scandals Enviromental, Social and Economic Sustainability by Enterprise Foundations Financial accounting => CSR => environmental reporting Design, use and effectiveness of Management Control and ERP systems Donor supported strategic alliances in developing countries Navigating the Digital Frontier in Accounting Blockchain-based Accounting: Exploiting the Potential of Distributed Ledger Technology for Financial Reporting Automation More than a numbers game. Accounting for circular economy performance in collaborative initiatives in cities THE BIG 4 ACCOUNTING FIRMS AND THE PUBLIC INTEREST Essays on Sources of Firm Risk Research interests are financial accounting and auditing with emphasis on both empirical methods and analytical models Quality of information: The role of internal controls and materiality Company performance and executive compensation In social and environmental accounting Customer valuation Earnings management practices in private firms Inquiry into corporate reporting in the New Climatic Regime Digital infrastructure development in maritime trade: The role of blockchain technology and industry standards Auditor’s going-concern reporting Accounting for Financial Instruments in a Non-Modern World Financial analysts - the impact of personal characteristics on forecasting ability Essays on Disclosures The Role of Accounting in Governing Public Organizations: The Case of the Danish University Sector Industrial PhD at Coloplast/CBS. The focus of Thorbjørn’s work is the company’s usage of Value Based Management in operations management and supply chain management The implications of blockchain technology for inter-firm accounting and control The adoption of the impairment-only approach for purchased goodwill increases the accounting quality of reported goodwill compared to the widen-used amortization approach

The page was last edited by: Department of Accounting // 02/13/2025