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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


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

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

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

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

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

Eugster, F. & Wagner, A. (forthcoming). Earning investor trust: The role of past earnings management. Journal of Business Finance and Accounting. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2960560

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

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

Malmi, T., Bedford, D. S., Brühl, R., ... Strömsten, T. … & Hanzlick, M. (forthcoming). Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society, 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-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

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



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


Birt, J., Hellman, N., Jorissen, A., Mason, S., and Paananen, M. (2016). "What is the way forward for IASB's Research Programme under the evidence-supported approach? Some analyses and comments based on the 2015 Agenda Consultation". Accounting in Europe. Vol. 13, pp. 269-283. http://sci-hub.tw/10.1080/17449480.2016.1208834

Carlsson-Wall, M., Kraus, K., Messner, M (2016). “Performance measurement systems and the enactment of different institutional logics: Insights from a football organization”. Management Accounting Research, Vol. 32, pp. 45-61. https://doi.org/10.1016/j.mar.2016.01.006

Giner, B., Hellman, N., Jorissen, A., Quagli, A. and Taleb. A. (2016). " Review of structure and effectiveness of the IFRS foundation: the EAA's Financial Reporting Standards Committee's view". Accounting in Europe. Vol. 13, pp. 285-294. http://sci-hub.tw/10.1080/17449480.2016.1205205

Hellman, N., Hjelström, T. and Johansson, S-E. (2016). "Accounting for goodwill under IFRS: A critical analysis",  Journal of International Accounting Auditing and Taxation, Vol. 27, pp. 13–25. https://doi.org/10.1016/j.intaccaudtax.2016.07.001

Hellman, N., Andersson, P. and Fröberg, E. (2016). "The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence". Accounting & Finance, Vol. 56(1), pp. 113-157. http://onlinelibrary.wiley.com/doi/10.1111/acfi.12189/full

Kallunki, J-P., Mikkonnen, J., Nilsson, H. and Setterberg, H. (2016). Tax Noncompliance and Insider Trading. Journal of Corporate Finance, Vol. 36, pp. 157-173. https://doi.org/10.1016/j.jcorpfin.2015.12.005

Kraus, K., Strömsten, T. (2016). Internal/inter-firm dynamics and power – a case study of the Ericsson-Vodafone relationship. Management Accounting Research, Vol. 33, pp. 61-72, https://doi.org/10.1016/j.mar.2016.04.001


Alenius, E., Lind, J. & Strömsten, T. (2015). The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries, Industrial Marketing Management, Vol. 45, pp. 195-206. https://doi.org/10.1016/j.indmarman.2015.01.008

Carlsson-Wall, M., Kraus, K., Lund, M., & Sjögren, E. (2015), Accounting talk through metaphorical representations – change agents and organisational change in home-based elderly care, European Accounting Review, Vol. 25(2), pp. 215-243. http://sci-hub.tw/10.1080/09638180.2014.992921

Carlsson-Wall, M., Kraus, K., & Lind, J. (2015), Strategic management accounting in close inter-organisational relationships, Accounting and Business Research, Vol. 45, pp. 27-54. http://sci-hub.tw/10.1080/00014788.2014.965128

Carlsson-Wall, M., & Kraus, K. (2015), Opening the black box of the role of accounting practices in the fuzzy front-end of product innovation, Industrial Marketing Management, Vol. 45, pp. 184-194, https://doi.org/10.1016/j.indmarman.2015.01.007

Christner, H. & Strömsten, T. (2015). Scientists, Venture Capitalists and the Stock Exchange. The mediating role of accounting in product innovation, Management Accounting Research, Vol. 28, pp. 50-67, https://doi.org/10.1016/j.mar.2015.04.004

Hellman, N., Gray, S.J., Morris, R.D. & Haller, A. (2015), The persistence of international accounting differences as measured on transition to IFRS, Accounting and Business Research, Vol. 45(2), pp. 166-195, http://sci-hub.tw/10.1080/00014788.2014.987202

Kraus, K., Håkansson, H., & Lind, J. (2015), The marketing-accounting interface – problems and opportunities, Industrial Marketing Management, Vol. 46, pp. 3-10. https://doi.org/10.1016/j.indmarman.2015.01.001


Douglas, E., Carlsson-Wall, M., & Hjelstrom, T. (2014), Negotiating equity share and
management control of the entrepreneurial new venture, Venture Capital: An International Journal of Entrepreneurial Finance, Vol. 16(4), pp. 287-307. http://sci-hub.tw/10.1080/13691066.2014.970334

Hjelström, A., Hjelström, T. & Sjögren, E. (2014), Decision usefulness explored - An investigation of capital market actors' use of financial reports. Stockholm: Confederation of Swedish Enterprise/Svenskt näringsliv.

Jennergren, P. (2014), Hovrättens Prosolviadom: En ekonomisk betraktelse, Juridisk Tidskrift, 2014-2015 nr 1, pp. 28-56.

Nilsson, H. (with Amir, E. & Kallunki, J-P.) (2013), The Association between Individual Audit Partners’ Risk Preferences and the Composition of their Client Portfolios. Review of Accounting Studies, Vol. 19(1), pp.103-133. https://doi.org/10.1007/s11142-013-9245-8

Sjögren, E. (with Casula Vifell, Å.) (2014), The legal mind of the internal market: a governmentality perspective on the judicialization of monitoring practices, Journal of Common Market Studies, Vol. 52, pp. 461-478. https://doi.org/10.1111/jcms.12110

Sjögren, E. (with Doganova, L., Giraudeau, M., Helgesson, C.-F., Kjellberg, H., Lee, F., Mallard, A., Mennicken, A., Muniesa, F. & Zuiderent-Jerak, T.) (2014), Valuation Studies and the Critique of Valuation, Valuation Studies, Vol. 2, pp. 87-96. (Editorial note). https://doi.org/10.3384/vs.2001-5992.142287


Hjelström, A. (with Haller, A., Nobes, C., Cairns, D., Moya, S., Page, M. & Walton, P.) (2012), The Effects of Accounting Standards – A Comment, Accounting in Europe, Vol. 9, pp. 113-125. This paper is based on a comment letter to EFRAG DP Considering the Effects of Accounting standards. http://sci-hub.tw/10.1080/17449480.2012.720870

Jennergren, P. (2013), Technical Note: Value Driver Formulas for Continuing Value in Firm Valuation by the Discounted Cash Flow Model, The Engineering Economist, Vol. 58, pp. 59-70. http://sci-hub.tw/10.1080/0013791X.2012.729876

Jennergren, P. (2013), Firm Valuation with Bankruptcy Risk, Journal of Business Valuation and Economic Loss Analysis, Vol. 8, pp. 91-131. https://doi.org/10.1515/jbvela-2013-0009

Nilsson, H. (with Elsilä, A., Kallunki, J-P. & Sahlström, P.) (2013), CEO Personal Wealth, Equity Incentives and Firm Performance, Corporate governance: An international review, Vol. 21, pp. 26-41. https://doi.org/10.1111/corg.12001

Skogsvik, K. (with Juettner-Nauroth, B.) (2013), A Note on Accounting Conservatism in Residual Income and Abnormal Earnings Growth Equity Valuation, British Accounting Review, Vol. 45, pp. 70-80. https://doi.org/10.1016/j.bar.2012.12.001

Skogsvik, K. & Skogvik, S. (2013), On the Choice Based Sample Bias in Probabilistic Bankruptcy Prediction, Investment Management and Financial Innovation, Vol. 10.  

Sjögren, E. (with Kjellberg, H. & Mallard, A.)  (2013), Valuation Studies? Our Collective Two Cents. Valuation Studies, Vol. 1, pp. 11-30.


Kraus, K. & Strömsten, T. (2012), Going public: the role of accounting and shareholder value in making sense of an IPO, Management Accounting Research, Vol. 23, pp. 186-201. https://doi.org/10.1016/j.mar.2012.05.003

Kraus, K. (2012), Heterogenous accountingisation – accounting and inter-organisational cooperation in home care services, Accounting, Auditing and Accountability Journal, Vol. 25, pp. 1080-1112. https://doi.org/10.1108/09513571211263202

Strömsten, T. (with Waluszewski A.) (2012), Governance and resource interaction in networks. The role of Venture capital in a biotech start-up. Journal of Business Research, Vol. 65, pp. 232-244. https://doi.org/10.1016/j.jbusres.2010.11.030


Carlsson-Wall, M., Kraus, K., & Lind, J., (2011), The interdependencies of intra- and inter-organisational controls and work practices - the case of domestic care of the elderly, Management Accounting Research, Vol. 22, pp. 313-329. https://doi.org/10.1016/j.mar.2010.11.002

Hjelström, A. & Schuster, W. (2011), Standards, management incentives and accounting practice – lessons from the IFRS transition in Sweden, Accounting in Europe, Vol. 8, pp. 69-88. http://doi.org/10.1080/17449480.2011.574400

Hellman, N. (2011), Soft adoption and reporting incentives - A study of the impact of IFRS on financial statements in Sweden. Journal of International Accounting Research, Vol. 10, pp. 61-83. https://doi.org/10.2308/jiar.2011.10.1.61

Hellman, N. (2011), Chief financial officer influence on audit planning. International Journal of Auditing, , Vol. 15, pp. 247-274. http://doi.org/10.1111/j.1099-1123.2011.00433.x

Jennergren, P. & Skogsvik, K. (2011), The Abnormal Earnings Growth Model, Two Exogenous Discount Rates, and Taxes. Journal of Business Finance & Accounting, Vol. 38, pp. 505-535. https://doi.org/10.1111/j.1468-5957.2010.02227.x

Jennergren, P. (2011), Approximate Firm Valuation with Operating Leases, Journal of Business Valuation and Economic Loss Analysis, Vol. 6. https://doi.org/10.2202/1932-9156.1116

Nilsson, H. (with Hassel, L.G.  & Semenova, N.) (2011), The Value Relevance of Environmental and Social Performance for SIX 300 Companies, Finnish Journal of Business Economics, Vol. 60, pp. 265-292. 

Sjögren, E. (with Casula Vifell, Å.) (2011), More Knowledge, Better Government? Consequences of Knowledge-Based Decision Making in Swedish Pharmaceutical Benefits. Governance, Vol. 24, pp. 85-110. http://doi.org/10.1111/j.1468-0491.2010.01510.x

Sjögren, E. (with Johnson, E & Åsberg, C.) (2011), Prescribing the Swedish Viagra Man, Clinical Pharmacology and Therapeutics, Vol. 89, pp. 15-16. (Invited submission) http://doi.org/10.1038/clpt.2010.102

Thorsell, H. (2011), Returns to defaulted corporate bonds, Investment Management and Financial Innovations, Vol. 8, pp. 168-185.


Andersson, H. (2010), Valuation and risk assessment of pension benefit guarantee commitments, Journal of Money, Investment and Banking, Vol. 15, pp. 29-46.

Jennergren, P. (2010), On the Forecasting of Net Property, Plant and Equipment and Depreciation in Firm Valuation by the Discounted Cash Flow Model, Journal of Business Valuation and Economic Loss Analysis, Vol. 5. http://doi.org/10.2202/1932-9156.1096

Kraus, K. & Lind, J. (2010), The impact of the corporate balanced scorecard on corporate control – a research note, Management Accounting Research, Vol. 4, pp. 265-77. http://doi.org/10.1016/j.mar.2010.08.001

Nilsson, H. (with Kallunki, J-P. & Zerni, M.) (2010), The Entrenchment Problem, Corporate Governance Mechanisms and Firm Value, Contemporary Accounting Research, Vol. 27, pp. 1-38. http://10.1111/j.1911-3846.2010.01043.x

Sjögren, E. (2010), Upsetting categories? The consequences of pharmacogenomics for making knowledge-based reimbursement decisions in Sweden, New Genetics and Society, Vol. 29, pp. 389-411. http://sci-hub.tw/10.1080/14636778.2010.528193

Skogsvik, K. and Skogsvik, S. (2010), Accounting-Based Probabilistic Prediction of ROE, the Residual Income Model, and the Assessment of Mispricing in the Swedish Stock Market, ABACUS, Vol. 46, 387–418 (awarded as best ABACUS article in 2010). http://doi.org/10.1111/j.1467-6281.2010.00325.x


Carlsson-Wall, M., Kraus, K. & Lind, J. (2009), Accounting and Distributed Product Development, IMP-Journal, Vol. 3, pp. 2-27.

Nilsson, H. (with J-P. Kallunki, J-P. & Hellström, J.) (2009), Why Do Insiders Trade? Evidence Based on Unique Data on Swedish Insiders, Journal of Accounting and Economics, Vol. 48, pp. 37-53. https://doi.org/10.1016/j.jacceco.2009.06.002

Nilsson, H. (with J-P Kallunki and J. Peltoniemi) (2009), Insider Trading Around Earnings Announcements, European Journal of Law and Economics, Vol. 27, pp. 285-308.

Strömsten, T. (with Baraldi, E.) (2009), Controlling and Combining Resources in Networks. From Uppsala to Stanford, and back again. The case of a biotech innovation. Industrial Marketing Management. Vol. 38, pp. 541-552. https://doi.org/10.1016/j.indmarman.2008.11.010

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