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Institut for Regnskab

PhD Projekter

Igangværende PhD.-projekter:

Expert networks and corporate activism en Green Accounting Standards Succession Planning in family businesses: Promoting and inhibiting drivers of the future development and profitability af family business Long-term orientation and commitment: a matter of ownership or strategy? What prevents auditors from using data analytics for the audit of finacial statements? Navigating the Digital Frontier in Accounting Enabling financial decision making Identifying how structures in corporate governance affect the purpose, delimitation, and outcomes for the firm Human Capital in Financial Peporting The governance of green accounting reporting standards: exploring the prospects for Limited Diversity in Accounting and Finance Career Tracks

Tidligere Ph.d.-projekter:

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 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 Digital infrastructure development in maritime trade: The role of blockchain technology and industry standards Inquiry into corporate reporting in the New Climatic Regime The Role of Accounting in Governing Public Organizations: The Case of the Danish University Sector The implications of blockchain technology for inter-firm accounting and control 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 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 adoption of the impairment-only approach for purchased goodwill increases the accounting quality of reported goodwill compared to the widen-used amortization approach

Sidst opdateret: Department of Accounting // 13/02/2025

Kontakt

Institut for Regnskab
Solbjerg Plads 3, C4
2000 Frederiksberg
Danmark

Telefon: +45 3815 2320

Institutleder: Carsten Rohde