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Graaf, Johan

Assistant Professor
Department of Accounting

Johan Graaf is an Assistant Professor at the Department of Accounting, which he joined in late 2016. He defended his PhD dissertation “The Pursuit of Relevance” at Stockholm University in October 2016 and has since then been conducting research and teaching at SSE. In 2017 he was awarded a Wallander scholarship for his dissertation.

Johan conducts interdisciplinary accounting research with mainly qualitative methods and a perspective of accounting as social and institutional practice. Empirically, he has through ethnographic research investigated how financial advisors (equity analysts and equity brokers) form investment recommendation from accounting information. In addition, Johan is currently joining a research project with colleagues in SSE which targets management control practices in public organizations.

Johan also has a broad teaching experience on topics such as financial reporting, management control, financial analysis, finance and research methods.  

Research interests

Accounting as social and institutional practice

The use of accounting for equity investments

Sell-side equity advisors

Current teaching

NDH306 - Retail Accounting and Financial Management
NDH900 - Examensarbete i Retail Management


Previous teaching includes responsibilities as course director, lecturing (60-600 students), holding seminars, calculation exercises, and supervising theses in a total of 18 courses at three different universities. These courses have covered a broad array of topics in accounting, finance and research methods, on both bachelor, master and PhD level.


Research publications

Graaf, J. (2018) "Equity Market Interactions: Exploring analysts’ role performances at earnings presentations". Accounting, Auditing, and Accountability Journal, 31(4), 1230-1256.

Graaf, J. (2016) “The pursuit of relevance: Exploring the Relationships between Accounting and Users” PhD Dissertation, Stockholm Business School, Stockholm University

Graaf, J. (2013). Colouring the numbers–on the role of intellectual capital in financial reporting. Journal of Intellectual Capital, 14(3), 376-394.

Educational publications

Almqvist, R., Graaf, J., Jannesson, E., Parment, A. & Skoog, M. (2016) “Boken om Ekonomistyrning”, Studentlitteratur, Stockholm.

Almqvist, R., Graaf, J., & Parment, A. (2016) “Boken om Ekonomistyrning: Övningsbok med lösningar”, Studentlitteratur, Stockholm.

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