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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

2022

Dong T., Eugster F. & Nilsson H. (forthcoming) 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 

2021

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

 

2020

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

 

2019

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

2018

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

 

2017

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