Accounting
Academic team of Accounting in Department of Accounting and Operations Management.
Department of Accounting and Operations Management
The list below summarizes the Accounting group members’ publications in journals ranked 4*, 4 or 3 by the Chartered Association of Business Schools (ABS).
Top publications
2025
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Isabella Grabner, Annelies Renders, and Lu Yang
The Complementarity between Corporate Social Responsibility Disclosure Quality and Corporate Social Responsibility Contracting Intensity
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Juan Manuel García Lara, Beatriz García Osma, Irina Gazizova, Akram Khalilov
Demand‑driven corporate social responsibility: Symbolic versus substantive change after environmental disasters
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Akram Khalilov, Tobias Witter
Bridging the gap: A study of government suppliers’ reporting practices
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Axenrod, Michael and Michael Kisser
Does mandatory recognition of off-balance sheet liabilities affect capital structure choice? Evidence from SFAS 158
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Jiwoo Seo, Wenhong Ding, Yun Ke, Zhenyang Shi
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital
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Akram Khalilov, Irina Gazizova, Beatriz García Osma
Directors’ bankruptcy experience and financial reporting choices
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Akram Khalilov, Irina Gazizova, Beatriz García Osma
Directors’ bankruptcy experience and financial reporting choices
2024
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Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell, Annelies Renders
Do industry-specific accounting standards matter for capital allocation decisions?
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Luciana Orozco, Silvina Rubio
Regulatory Capital Management to Exceed Thresholds
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Biehl, Henrike, Bleibtreu, Christopher & Stefani, Ulrike
The real effects of financial reporting: Evidence and suggestions for future research
2023
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Anchev, Stefan & Lapanan, Nicha
Investor base size and underreaction-consistent stock return anomalies
2022
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Lyngstadås, Hakim & Berg, Terje
Harder, better, faster, stronger: digitalisation and employee well-being in the operations workforce
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Bleibtreu, Christopher & Stefani, Ulrike
The interdependence between market structure and the quality of audited reports: the case of non-audit services
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Fiechter, Peter; Novotny-Farkas, Zoltán & Renders, Annelies
Are Level 3 fair value remeasurements useful? Evidence from FAS 157 rollforward disclosures.
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Kisser, Michael & Rapushi, Loreta
Equity issues, creditor control and market timing patterns: Evidence from leverage decreasing recapitalizations
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Bleibtreu, Christopher; Königsbruber, Roland & Lanzi, Thomas
Financial reporting and corporate political connections: An analytical model of interactions
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Ge, Wenxia; Ouyang, Caiyue, Shi, Zhenyang & Chen, Zhanliao
Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment
2021
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Impink, Joost; Paananen, Mari & Renders, Annelies
Increases in disclosure regulation: Is less actually more.
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Eckbo, B. Espen & Kisser, Michael
The leverage-profitability puzzle resurrected
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Che, Limei; Langli, John Christian & Svanstrøm, Tobias
Are Audit Partners’ Compensation and Audit Quality related to their consulting revenues?
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Bleibtreu, Christopher & Stefani, Ulrike
Audit Regulations, Audit Market Structure, and Financial Reporting Quality
2020
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Lubberink ,Martien & Renders Annelies
Are banks’ below-par debt repurchases a cause for prudential concern?
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Eckbo, B. Espen & Kisser, Michael
Tradeoff theory and leverage dynamics of high-frequency debt issuers
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Khalilov, Akram & Garcia Osma, Beatriz
Accounting conservatism and the profitability of corporate insiders
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Che, Limei; Hope, Ole-Kristian & Langli, John Christian
How Big-4 Firms Improve Audit Quality
2019
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Downing, Jeff & Langli, John Christian
Audit exemptions and compliance with tax and accounting regulations
2018
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Che, Limei; Langli, John Christian & Svanstrøm, Tobias
Education, Experience, and Audit Effort
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Bleibtreu, Christopher & Stefani, Ulrike
The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration
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Andreou, Panayiotis; Cooper, Ilan, Garcia de Olalla Lopez, Ignacio & Louca, Christodoulos
Managerial Overconfidence and the Buyback Anomaly
2017
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Fiechter, Peter; Landsman, Wayne; Peasnell, Ken & Renders, Annelies
The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status.
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Kisser, Michael; Kiff, John & Soto, Mauricio
Do managers of U.S. defined benefit pension plan sponsors use regulatory freedom strategically?
2015
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Che, Limei & Langli, John Christian
Governance Structure and Firm Performance in Private Family Firms
2014
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Kisser, Michael & Kiff, John
A shot at regulating securitization
2013
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Kisser, Michael
The Real Option Value of Cash
2012
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Renders, Annelies & Gaeremynck, Ann
Corporate governance, principal‐principal agency conflicts, and firm value in European listed companies.
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Dierynck, Bart; Landsman, Wayne & Renders, Annelies
Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms.
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Paananen, Mari; Renders, Annelies & Shima Kim
The amendment of IAS 39: Determinants of reclassification behavior and capital market consequences.
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Kvaal, Erlend & Nobes, Christopher
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
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Hope, Ole-Kristian; Langli, John Christian & Thomas, Wayne B.
Agency conflicts and auditing in private firms
2010
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Renders, Annelies; Gaeremynck, Ann & Sercu Piet
Corporate governance ratings and company performance: A cross‐European study.
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Kvaal, Erlend & Nobes, Chris
International differences in IFRS policy choice: a research note
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Hope, Ole-Kristian & Langli, John Christian
Auditor Independence in a Private Firm and Low Litigation Risk Setting
2007
2004
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Bhimani, Al & Roberts, Hanno
Management Accounting and Knowledge Management: in search of intelligibility
2003
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Roberts, Hanno & Chaminade, Cristina
What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain