Fagprofil

John Christian Langli

Professor - Institutt for regnskap, revisjon og foretaksøkonomi

Biografi

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John Christian Langli holds a Ph.D. from The Norwegian School of Economics (NHH) and is currently Professor of Business Economics at the Department of Accounting, Auditing and Business Analytics at BI The Norwegian School of Business. His research interests are empirical reserach in financial accounting, auditing and corporate governance.

Selected publications:
How Big-4 Firms Improve Audit Quality, Management Science, forthcoming (with Limei Che and Ole-Kristian Hope).
Audit Exemptions and The Quality of Firms' Internal Reporting Systems. (with Jeff Downing). Accounting and Business Research, 2019. 46:1 pp 28-67. DOI: 10.1080/00014788.2018.1442707.
Education, Experience, and Audit Effort (with Limei Che and Tobias Svanström). Auditing: A Journal of Practice and Theory. 2018, Vol. 37 (3), pp. 91-115. https://doi.org/10.2308/ajpt-51896
Governance Structure and Firm Performance in Private Family Firms, Journal of Busines Finance & Accounting, 2015: 42(9): 1216-1250 (with Limei Che)
Audits of private firms. In Routledge Companion to Auditing, edited by David Hay, W.Robert Knechel and Marleen Willekens, 2014 (with Tobias Svanström).
Agency Conflicts and Auditing in Private Firms. Accounting, Organizations, and Society, 2012, 37(7): 500-517 (with Ole-Kristian Hope and Wayne B. Thomas.
Auditor Independence in a Private Firm and Low Litigation Risk Setting. The Accounting Review, 2010. 85(2): 573-605 (with Ole-Kristian Hope).

Ekspertområder

Publikasjoner

Langli, John Christian; Hope, Ole-Kristian & Che, Limei (2019)

How Big-4 Firms Improve Audit Quality

Management science

Downing, Jeff & Langli, John Christian (2019)

Audit Exemptions and The Quality of Firms’ Internal Reporting Systems

Accounting and Business Research, 49(1), s. 28- 67. Doi: 10.1080/00014788.2018.1442707

Langli, John Christian & Willekens, Marleen (2018)

The Economics of Auditor Regulation

Sasson, Amir (red.). At the Forefront, Looking Ahead: Research-Based Answers to Contemporary Uncertainties of Management

Che, Limei; Langli, John Christian & Svanstrøm, Tobias (2018)

Education, Experience, and Audit Effort

Auditing: A journal of Practice and Theory (AJPT), 37(3), s. 91- 115. Doi: 10.2308/ajpt-51896

This paper examines how audit effort, measured by the estimated number of audit hours used to perform the clients' audits, is associated with engagement partners' formal education, continuing professional education (CPE), and professional experience. Although the literature provides considerable evidence for the determinants of audit fees, our understanding of how audit effort is related to these partner characteristics is limited. The aim of this paper is to shed light on partner specific factors that may influence how much audit effort they and their team members exert. Using a sample of 1,738 unique partners and 178,770 client-year observations, we find evidence that auditors with a master's degree exert more effort than those with a bachelor's degree. We also find a positive relation between audit effort and CPE. The relation between audit effort and professional experience is non-linear: the least experienced auditors put in the least effort, moderately experienced auditors exert the most effort, while the effort level of the most experienced auditors is in between. We also document that the accuracy of going concern modified audit reports is higher for more knowledgeable auditors.

Langli, John Christian (2017)

The great tragedy of science - the slaying of a beautiful hypothesis by an ugly fact: The efficient market hypothesis and stock return predictability.

Bjørndal, Mette Helene; Gjesdal, Frøystein & Mjøs, Aksel (red.). Finance in Society: An Anthology in Honour of Thore Johnsen

Langli, John Christian (2016)

Resultatføring av inntekter og kostnader før og etter fravalg av revisor i små AS : tyder utviklingen på økte skatteunndragelser?

Praktisk økonomi & finans, 32 [i.e. 33](2), s. 200- 215. Doi: 10.18261/issn.1504-2871-2016-02-09

Langli, John Christian & Che, Limei (2016)

Har fravalg av revisor ført til dårligere finansieringsvilkår?

Praktisk økonomi & finans, 32 [i.e. 33](1), s. 111- 125. Doi: 10.18261/issn.1504-2871-2016-01-12

En rekke aksjeselskaper (ASer) valgte bort revisor i 2011. Dersom fravalget av revisor påvirket bankenes eller kreditorenes risikovurdering, er det rimelig å forvente at selskapene som valgte bort revisor vil få høyere lånerente eller dårligere tilgang til kreditt etter fravalget. Vi undersøker utviklingen fra 2010 til 2012 for ASer som kvalifiserte for fravalg i 2011. Resultatene er entydige. Vi finner ingen tegn til negative finansieringseffekter for de som valgte bort revisor i 2011 sammenliknet med de som beholdt revisor.

Che, Limei & Langli, John Christian (2015)

Governance Structure and Firm Performance in Private Family Firms

Journal of Business Finance & Accounting, 42(9), s. 1216- 1250. Doi: 10.1111/jbfa.12170

Langli, John Christian & Svanstrøm, Tobias (2014)

Audits of private companies

Knechel, W. Robert; Willekens, Marleen & Hay, D. W. (red.). The Routledge Companion to Auditing

Hope, Ole-Kristian; Langli, John Christian & Thomas, Wayne B. (2012)

Agency conflicts and auditing in private firms

Accounting, Organizations and Society, 37(7), s. 500- 517. Doi: 10.1016/j.aos.2012.06.002

Langli, John Christian (2011)

Kjønnskvoterte styrer. Om virkninger av kravet til likestilling i styrene i allmennaksjeselskapene

Praktisk økonomi & finans, s. 67- 92.

Hope, Ole-Kristian & Langli, John Christian (2010)

Auditor Independence in a Private Firm and Low Litigation Risk Setting

Accounting Review, 85(2), s. 573- 605. Doi: 10.2308/accr.2010.85.2.573

Langli, John Christian (2009)

Hvem er brukerne av årsregnskapene til små aksjeselskaper, og trenger de reviderte regnskaper?

Praktisk økonomi & finans, 25(1), s. 104- 119.

Langli, John Christian (2007)

Konsekvenser av bevisst og utbevisst rot med bokføringen i fortid og fremtid

Magma - Tidsskrift for økonomi og ledelse, 10(6), s. 32- 48.

Langli, John Christian & Saudagaran, Shahrokh (2004)

Taxable Income Differences Between Foreign and Domestic Controlled Corporations in Norway

?, 13(4), s. 713- 742.

Langli, John Christian (2001)

Konkurskriminalitet i Norge

Ekonomisk brottslighet och nationalstatens kontrollmakt/Leif Appelgren & Hans Sjögren (red.)

Langli, John Christian (1998)

Accounting Diversity and Firm Valuation

?, 33(5)

Langli, John Christian (2018)

Fra bilag til bruk. Innføring i finansregnskap og regnskapsanalyse

[Textbook]. Gyldendal Akademisk.

Che, Limei & Langli, John Christian (2017)

Audit Quality and Partner Wealth

[Academic lecture]. Ninth European Auditing Research Network Symposium 2017.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2017)

Does the Big-4 Effect Exist in Private-Client Segment? Evidence from Audit-Partner – Auditee Pair Switches

[Academic lecture]. Ninth European Auditing Research Network Symposium 2017.

Langli, John Christian & Willekens, Marleen (2017)

Tax Avoidance, Ownership Patterns and High-Quality Auditing in Private Firms.

[Academic lecture]. EARNet 2017.

Che, Limei & Langli, John Christian (2017)

Audit Quality and Partner Wealth

[Academic lecture]. The 40th European Accounting Association (EAA) Annual Congress.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2016)

Does the Big-4 Effect Exist? Evidence from Audit-Partner Switches

[Academic lecture]. NHH mini-conference.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2016)

Does the Big-4 Effect Exist When Reputation and Litigation Risks are Low? Evidence from Audit-Partner – Auditee Pair Switches

[Academic lecture]. Research presentation at Umeå University.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2016)

Does the Big-4 Effect Exist When Reputation and Litigation Risks are Low? Evidence from Audit-Partner – Auditee Pair Switches

[Academic lecture]. Research presentation.

Che, Limei; Hope, Ole-Kristian & Langli, John Christian (2016)

Does the Big-4 Effect Exist? Evidence from Audit-Partner Switches

[Academic lecture]. 39th European Accounting Association Annual Congress 2016.

Langli, John Christian; Hope, Ole-Kristian & Che, Limei (2016)

Does the Big-4 effect exist? Evidence from Audit-Partner Switches

[Academic lecture]. Workshop.

Hope, Ole-Kristian; Che, Limei & Langli, John Christian (2016)

Does the Big-4 Effect Exist when Reputation and Litigation Risks are Low? Evidence from Audit-Partner – Auditee Pair Switches

[Academic lecture]. 6th Workshop on Audit Quality.

Langli, John Christian (2015)

Evaluering av unntak for revisjonsplikt i små aksjeselskaper

[Report]. Handelshøyskolen BI.

Langli, John Christian (2015)

Introducing voluntarily audit for small private limited liability firms: Evidence from Norway

[Academic lecture]. Audit Workshop.

Downing, Jeff & Langli, John Christian (2015)

Auditor Choice and Accounting-System Quality

[Academic lecture]. European Auditing Research Network Conference.

Che, Limei & Langli, John Christian (2015)

Audit quality and partner wealth

[Academic lecture]. EARNet 2015 Conference.

Che, Limei & Langli, John Christian (2014)

Family involvement and firm performance in private family firms

[Academic lecture]. Nordic Accounting Conference 2014.

Langli, John Christian & Che, Limei (2014)

Family involvement and firm performance in private family firms

[Academic lecture]. Annual meeting of the European Accounting Association.

Che, Limei & Langli, John Christian (2013)

Agency conflicts and firm performance in private family firms

[Academic lecture]. 22nd Nordic Academy of Management Conference.

Langli, John Christian (2012)

Patterns of Executive Compensation in Private Family Firms

[Academic lecture]. European Accounting Association.

Langli, John Christian (2012)

Gender Quotas for Boards. On the impact of requirements for equal opportunity for boards of public limited companies

[Academic lecture]. Company Law and Empirical Studies Workshop.

Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)

Earnings Management Prioritites in Private Familiy Firms

[Academic lecture]. European Accounting Associations Annual Congress.

Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)

Earnings Management Priorities of Private Family Firms

[Academic lecture]. FIBE-konferansen.

Hope, Ole-Kristian; Langli, John Christian & Thomas, Wayne B. (2011)

Agency Conflicts and Auditing in Private Firms

[Academic lecture]. EARNet 2011.

Langli, John Christian; Hope, Ole-Kristian & Thomas, Wayne B. (2010)

Agency Conflicts and Auditing in Private Firms

[Report]. Handelshøyskolen BI.

Abdolmohammadi, Mohammad; Kvaal, Erlend & Langli, John Christian (2010)

Earnings Management Priorities of Private Family Firms

[Report]. Handelshøyskolen BI.

Langli, John Christian (2010)

Agency Conflicts and Auditing in Private Firms

[Academic lecture]. European Accounting Associations Annual Congress.

Langli, John Christian (2010)

Agency Conflicts and Auditing in Private Firms

[Academic lecture]. Workshop on Audit Quality.

Langli, John Christian (2010)

Earnings Management Priorities of Private Firms

[Academic lecture]. Nordic Conference on Financial Reporting.

Hope, Ole-Kristian & Langli, John Christian (2009)

Er høye honorarer for revisjon og rådgivning en trussel mot uavhengigheten?

[Article in business/trade/industry journal]. Praktisk økonomi & finans, 25(4), s. 55- 63.

Langli, John Christian (2008)

Auditor Independence in a private firm and low litigation risk setting

[Academic lecture]. American Accounting Association's annual meeting.

Langli, John Christian (2008)

Auditor Independence in a private firm and low litigation risk setting

[Academic lecture]. The 31st Annual Congress of the European Accounting Association.

Langli, John Christian (2005)

Regnskapskvalitet - om hvordan regnskapsmessig støy svekker kvaliteten på regnskapsinformasjon

[Article in business/trade/industry journal]. Praktisk økonomi & finans, s. 49- 62.

Tellefsen, Jan Terje & Langli, John Christian (2004)

Årsregnskapet

[Textbook]. Gyldendal Akademisk.

Høyvarde, Hans Kristian & Langli, John Christian (2001)

Studiehefte til årsregnskapet

[Textbook]. Gyldendal.

Høyvarde, Hans Kristian & Langli, John Christian (2001)

Studiehefte til årsregnskapet

[Textbook]. Gyldendal.

Tellefsen, Jan Terje & Langli, John Christian (2001)

Årsregnskapet

[Textbook]. Gyldendal Akademisk.

Langli, John Christian (1999)

Flytting av overskudd mellom land i flernasjonale selskaper: Hvilken rolle spiller selskapenes internprising?

[Article in business/trade/industry journal]. ?

Langli, Jon Christian (1999)

Flytting av overskudd mellom land i flernasjonale selskaper: Hvilken rolle spiller selskapenes internprising?

[Article in business/trade/industry journal]. ?

Langli, John Christian & Ramnefjell, Per Espen (1998)

Konkurs! Oppfatninger om konkurskriminalitet og konkursinstituttets virkemåte blant aktører involvert i avdekking og etterforskning av staffbare forhold

[Report]. Norges forskningsråd.

Tellefsen, Jan T. & Langli, John Christian (1998)

Årsregnskapet

[Textbook]. Universitetsforlaget.

Akademisk grad
År Akademisk institusjon Grad
1993 Norwegian School of Economics, NHH Ph.D Dr. Oecon.
1988 BI Norwegian Business School Master of Science in Business
Arbeidserfaring
År Arbeidsgiver Tittel
2006 - Present BI Norwegian Business School Professor
1994 - 2006 BI Norwegian Business School Associate professor
2000 - 2005 BI Norwegian Business School Head of Department
1993 - 1994 University of Washington Visiting scholar
1992 - 1994 Norwegian School of Economics (NHH) Scholarship holder
1988 - 1992 BI Norwegian Business School Scholarship holder
1987 - 1988 BI Norwegian Business School Research Assistant