Go to main navigation Navigation menu Skip navigation Home page Search

Peer Reviewed Research Articles

The faculty at the department of Accounting publishes in a wide variety of international journals. The most recent publications are listed below. Working papers can be found on each faculty member's website.


Peer Reviewed Research Articles


Banerjee, A., Carlsson-Wall, M., & Nordqvist, M. (2024). Hybrid board governance: Exploring the challenges in implementing social impact measurements. The British Accounting Review, doi.org/10.1016/j.bar.2024.101359

Cao, Z., Chen. C. X., Dong, T,. & Lee, E. (2024). Climate change uncertainty and supply chain financing, The British Accounting Review, doi.org/10.1016/j.bar.2024.101423

Jennergren, L.P. (2024). The economic incentive for risk taking in professional partnerships. Review of Managerial Science, https://doi.org/10.1007/s11846-024-00737-1

Wiegmann, L., Petrikowski, L., & Goretzki, L. (2024). Business unit controllers' credibility and the hardening of local forecasts. Contemporary Accounting Research, 41(1), 324–354. doi.org/10.1111/1911-3846.12916



Döbbe F. & Cederberg, E. (2023) “Do Something Simple for the Climate”: How Collective Counter-Conduct Reproduces Consumer Responsibilization, Journal of Business Ethics, https://doi.org/10.1007/s10551-023-05444-7

Eugster, F., Kallunki, J., Kallunki, J. P., & Nilsson, H. (2023). Managerial extraversion and corporate voluntary disclosure. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12906

Goretzki, L., Messner, M. and Wurm, M. (2023), "Magicians, unicorns or data cleaners? Exploring the identity narratives and work experiences of data scientists", Accounting, Auditing & Accountability Journal, Vol. 36 No. 9, pp. 253-280. https://doi.org/10.1108/AAAJ-01-2022-5621

Goretzki, L., & Pfister, J. A. (2023). The productive accountant as (un-) wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work. Critical Perspectives on Accounting, 95, 102504. https://doi.org/10.1016/j.cpa.2022.102504   

Hellman, N., and Hjelström, T. (2023). The goodwill impairment test under IFRS: objective, effectiveness and alternative approaches. Journal of International Accounting, Auditing and Taxation, Vol. 52, September, pp. 1–18. https://doi.org/10.1016/j.intaccaudtax.2023.100558

Ivanova, M., Nilsson, H. & Tylaite, M. (2023) Yesterday is History, Tomorrow is a Mystery: Directors’ and CEOs’ Prior Bankruptcy Experiences and the Financial Risk of their Current Firms, Journal of Business Finance & Accounting, https://doi.org/10.1111/jbfa.12736

Kjellberg, H., Sjögren, E., & Krafve, L. J. (2023), The functions of known to be inaccurate prices in markets: A cross-country comparison of pharmaceutical list pricing, Journal of Business Research, Vol. 167, 114193, https://doi.org/10.1016/j.jbusres.2023.114193

Skogsvik, K., Skogsvik, S. & Andersson, H. (2023). Bankruptcy Risk in Discounted Cash Flow Equity Valuation, Journal of Risk and Financial Management, 16, https://doi.org/10.3390/jrfm16110476  


Ahlgren, P. C. & Lind, J. (2022) Deals and value measuring in interactive Health-care Services,  Journal of Business & Industrial Marketing, https://doi.org/10.1108/JBIM-12-2021-0559

Dong T., Reuter M. & Strömsten T. (2022) The case of TCFD reporting, Business Strategy and the Environment.

Dong T., Eugster F. & Vazquez, A. (2022) Passive investors and audit quality: Evidence from the U.S., European Accounting Review. https://doi.org/10.1080/09638180.2022.2136227  

Christner, C. H. & Sjögren, E (2022). How accounting creates performative moments and performative momentum, Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/AAAJ-02-2018-3378  

Dong, T. (2022). Gender salary gap in the auditing profession: trend and explanations, European Accounting Review. https://doi.org/10.1080/09638180.2022.2113550  

Goretzki, L. & Pfister, J. (2022). The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work, Critical Perspectives on Accounting, https://doi.org/10.1016/j.cpa.2022.102504

Hellman, N., Nilsson, H., Tylaite, M. & Vural, D. (2022): The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms, European Accounting Review, https://doi.org/10.1080/09638180.2022.2085758

Ahlgren, P. C. & Lind, J. (2022). The Nordic research on accounting in inter-organizational relationships - the foundations of a microprocessual research approach to classical issues, Journal of Accounting & Organizational Change, https://doi.org/10.1108/JAOC-09-2021-0136

Dong T., Tylaite, M. & Wilson, R. (2022). Voluntary vs. Mandatory: The Role of Auditing in Constraining Corporate Tax Avoidance in Small Private Firms, Accounting and Business Research, https://doi.org/10.1080/00014788.2022.2063105

Dong T., Eugster F. & Nilsson H. (2022) Business school education, motivation, and young adults’ stock market par-ticipation, Journal of Accounting and Public Policy, https://doi.org/10.1016/j.jaccpubpol.2022.106958  

Dong T., Eugster F. & Nilsson H. (2022) Business school education, motivation, and young adults’ stock market par-ticipation, Journal of Accounting and Public Policyhttps://doi.org/10.1016/j.jaccpubpol.2022.106958 


Gatti, S., Ivanova, M. N., & Pündrich, G. (2021). Corporate Bankruptcy and Directors’ Reputation: An Empirical Analysis of the Effects on Public Debt Contracts. Journal of Accounting, Auditing & Finance, https://doi.org/10.1177/0148558X211015533

Lewensohn, D., Sjögren, E., & Sundberg, C. J. (2021). Does Productive Mean Active? The Behavior of Occasional and Serial Academic Inventors in Patenting Processes. Triple Helix, 8(1), 163-215. https://doi.org/10.1163/21971927-bja10021

Hellman, N. (2021). Discussion of ‘Accounting for intangible assets: suggested solutions’, Accounting and Business Research, https://doi.org/10.1080/00014788.2021.1984906

Goretzki, L., Löhlein, L., Schäffer, U., Schmidt, A., & Strauss, E. (2021). Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller. European Accounting Review, https://doi.org/10.1080/09638180.2021.1882318

Chua, W. F., Graaf, J., & Kraus, K. (2021). "Mapping and contesting peer selection in digitalised public sector benchmarking". Financial Accountability & Management, https://doi.org/10.1111/faam.12306  

Goretzki, L., Reuter, M., Sandberg, J. & Thulin, G. (2021) "Making sense of employee satisfaction measurement – A technological frames of reference perspective". The British Accounting Review, https://doi.org/10.1016/j.bar.2021.101032

Carlsson‐Wall, M., Goretzki, L., Hofstedt, J., Kraus, K. & Nilsson, C-J. (2021). "Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants”. Financial Accountability & Management, http://doi.org/10.1111/faam.12300 

Carlsson-Wall, M., Kaarbøe, K., Kraus, K., & Meidell, A. (2021). "Risk management as passionate imitation – the interconnections among emotions, performance metrics, and risk in a global technology firm". Abacus, 57(1), 72-100.https://doi.org/10.1111/abac.12193

Carlsson‐Wall, M., Goretzki. L., Kraus, K. & Lind, J. (2021). "Exploring the Role of Management Control Anchor Practices in New Product Development”. European Accounting Review, 30(2), 251-276, https://doi.org/10.1080/09638180.2020.1763187

Carlsson-Wall, M., Iredahl, A., Kraus, K., & Wiklund, M. (2021). "The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015". Qualitative Research in Accounting & Management, 18(1). https://doi.org/10.1108/QRAM-05-2018-0030

Eugster, F., Kallunki, J., Nilsson, H., & Setterberg, H. (2021). "IQ and corporate insiders’ decisions to time insider and outsider trading". European Financial Management. https://doi.org/10.1111/eufm.12302

Eugster, F. & Wagner, A. (2021). "Earning investor trust: The role of past earnings management". Journal of Business Finance and Accounting, 48(1-2), 269-307 https://doi.org/10.1111/jbfa.12477

Graaf, J. (Forthcoming). "Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited". European Accounting Reviewhttps://doi.org/10.1080/09638180.2021.1942945

Graaf, J., Kraus, K., & Strömsten, T. (Forthcoming). "The problematics of financialization–On the important (but neglected) horizontal axis of organizational action". Critical Perspectives on Accounting, https://doi.org/10.1016/j.cpa.2021.102339.

Ivanova, M. N., & Prencipe, A. (Forthcoming). "The Effects of Board Interlocks With an Allegedly Fraudulent Company on Audit Fees". Journal of Accounting, Auditing & Finance, https://doi.org/10.1177/0148558X20971947

Schrøder, I., Cederberg, E., & Hauge, A. M. (Forthcoming). "What is good work in a hybrid organization? On the efforts of sequencing registers of valuation". Accounting, Auditing & Accountability Journal.  https://doi.org/10.1108/AAAJ-12-2019-4328



Abad, C., Barone, E., Gullkvist, B. M., Hellman, N., Marques, A., Marton, J., ... & Quagli, A. (2020). “On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View”. Accounting in Europe, 17(1), 1-32. https://doi.org/10.1080/17449480.2019.1664753

Andersson, P., Graaf, J. & Hellman, N. (2020), "Sell-side analysts and corporate acquisitions: case study findings", Qualitative Research in Financial Markets. 12 (4), 437-464. https://doi.org/10.1108/QRFM-08-2019-0094

Andersson, P., & Hellman, N. (2020). “Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes”. Journal of International Accounting, Auditing and Taxation, 41, 100354. https://doi.org/10.1016/j.intaccaudtax.2020.100354

Anesten, S., Möller, N., Skogsvik, K., & Skogsvik, S. (2020). The pricing accuracy of alternative equity valuation models: Scandinavian evidence. Journal of International Financial Management & Accounting31(1), 5-34. https://doi.org/10.1111/jifm.12097

Athanasakou, V., Eugster, F., Schleicher, T., & Walker, M. (2020). Annual report narratives and the cost of equity capital: UK evidence of a U-shaped relation. European Accounting Review29(1), 27-54. https://doi.org/10.1080/09638180.2019.1707102

Eugster, F. (2020). Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on the Cost of Equity Capital? Contemporary Accounting Research, 37 (4)  2590-2614  https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12584

Eugster, F. & Wagner, A. (2020). Value Reporting and Firm Performance.  Journal of International Accounting, Auditing & Taxation. 40, 100319, DOI:10.1016/j.intaccaudtax.2020.100319

Graaf, J., & Johed, G. (2020). “Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case. Accounting, Organizations and Society, 85, 101154, https://doi.org/10.1016/j.aos.2020.101154

Gutiérrez, M., Papiashvili, N., Tribó, J. A., & Vazquez, A. B. (2020). “Managerial incentives for attracting attention”. European Financial Management, 26(4), 896-937. https://doi.org/10.1111/eufm.12248

Hjelström, T., Kallunki, J. P., Nilsson, H., & Tylaite, M. (2020). Executives’ personal tax behavior and corporate tax avoidance consistency. European Accounting Review29(3), 493-520.   https://doi.org/10.1080/09638180.2019.1642222

Lowe, A., Nama, Y., Bryer, A., ... Lind, J. … & Spence, C. (2020). Problematizing profit and profitability: discussions. Accounting, Auditing & Accountability Journal, 33 (4), 753-793.  https://doi.org/10.1108/AAAJ-10-2019-4223

Malmi, T., Bedford, D. S., Brühl, R., ... Strömsten, T. … & Hanzlick, M. (2020). Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society, 86, 101116, https://doi.org/10.1016/j.aos.2020.101116



Baxter, J., Carlsson-Wall, M., Chua, W.F. & Kraus, K. (2019), Accounting for the cost of sports-related violence: A case study of the socio-politics of “the” accounting entity, Accounting, Auditing & Accountability Journal, 32 (7), 1956-1981.  https://doi.org/10.1108/AAAJ-02-2018-3364

Baxter, J., Carlsson-Wall, M., Chua, W. F., & Kraus, K. (2019). Accounting and passionate interests: The case of a Swedish football club. Accounting, Organizations and Society74, 21-40. https://doi.org/10.1016/j.aos.2018.08.002

Carlsson-Wal, M., & Kraus, K. (2019). Metaphors for Business Partners. Controlling & Management Review, 63(5), 20-25. https://doi.org/10.1007/s12176-019-0030-9 

Carlsson-Wall, M., Kraus, K., Meidell, A., & Tran, P. (2019). Managing risk in the public sector – the interaction between vernacular and formal risk management systems. Financial Accountability & Management, Vol. 35 (1), pp. 3-19.  https://doi.org/10.1111/faam.12179

Carlsson-Wall, M., Hirner, P., Kraus, K. & Lewinski, A. (2019), The role of technocratic and socio-ideological controls in managing tensions when integrating international subsidiaries, Qualitative Research in Accounting & Management, 16 (3), 434-455. https://doi.org/10.1108/QRAM-05-2018-0032

Carrington, T., Johansson, T., Johed, G., & Öhman, P. (2019). The client as a source of institutional conformity for commitments to core values in the auditing profession. Contemporary Accounting Research36(2), 1077-1097. https://doi.org/10.1111/1911-3846.12456

Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants' identity work. Accounting, Organizations and Society74, 1-20. https://doi.org/10.1016/j.aos.2018.09.001

Gray, S., Hellman, N., & Ivanova, M. N. (2019). Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. Abacus. Vol. 55 (1) pp. 42-91. https://doi.org/10.1111/abac.12147

Helgesson, K.S. & E. Sjögren. 2019. “No finish line: How formalization of academic assessment can undermine clarity and increase secrecy”. Gender, Work and Organization, 26(4): 558-581.  https://doi.org/10.1111/gwao.12355

Kallunki, J., Kallunki, J. P., Niemi, L., & Nilsson, H. (2019). IQ and audit quality: Do smarter auditors deliver better audits?. Contemporary Accounting Research36(3), 1373-1416. https://doi.org/10.1111/1911-3846.12485

Sjögren, E. & K. Fernler. 2019. “Accounting and professional work in established NPM settings”. Accounting, Auditing & Accountability Journal, 32(3): 897-922. https://doi.org/10.1108/AAAJ-06-2015-2096


Goretzki, L. , Strauss, Erik. & Wiegmann, Leona. (2018), Exploring the roles of vernacular accounting systems in the development of “enabling” global accounting and control systems. Contemporary Accounting Research. Vol. 35 (4), pp. 1888-1916, https://doi.org/10.1111/1911-3846.12357

Graaf, J. (2018). Equity market interactions: Exploring analysts’ role performances at earnings presentations. Accounting, Auditing & Accountability Journal, Vol. 31(4), pp. 1230-1256. https://doi.org/10.1108/AAAJ-05-2016-2565

Hellman, N., Carenys, J., & Moya Gutierrez, S. (2018) Introducing More IFRS Principles of Disclosure - Will the Poor Disclosers Improve? Accounting in Europe. Vol. 15 (2). pp. 242-321. https://doi.org/10.1080/17449480.2018.1476772

Johed, G & Catasús, B (2018) Auditor Face‐Work at the Annual General Meeting, Contemporary Accounting Research,  Vol. 35 (1), pp. 365-393. https://doi.org/10.1111/1911-3846.12391

Jennergren. P.L (2018): ”A Note on the Linear and Annuity Class of Depreciation Methods” International Journal of Production Economics, 2018, Vol. 204, pp. 123-134

Kallunki, J., Kallunki, J-P., Nilsson, H. & Puhakka, M. (2018)  Do an Insider’s Wealth and Income Matter in the Decision to Engage in Insider Trading? Journal of Financial Economics, Vol. 130 (1), pp. 135-165. https://doi.org/10.1016/j.jfineco.2018.06.005



Carlsson-Wall, M., Kraus, K., Karlsson, L (2017). “Management control in pulsating organisations – a multiple case study of popular culture events”, Management Accounting Research, Vol. 35, pp. 20-34. https://doi.org/10.1016/j.mar.2016.01.002

Hagbjer, E., Kraus, K., Lind, J., Sjögren, E (2017). Role attribution in public sector accountability processes: dynamic and situation-specific accountor and constituent roles. Qualitative Research in Accounting & Management. Vol. 14 (4), pp.367-389, https://doi.org/10.1108/QRAM-04-2017-0025

Kraus, K., Kennergren, C., von Unge, A (2017). The interplay between ideological control and formal management control systems – a case study of a non-governmental organisation. Accounting Organizations and Society, Vol. 63, pp. 42-59. https://doi.org/10.1016/j.aos.2016.02.001