The reliability of accounting estimates
On Thursday 4 June 2020 Kyrre Kjellevold will hold a trial lecture on a prescribed topic and defend his thesis for the PhD degree at NHH.
Department of Accounting, Auditing and Law
Welcome to the Department of Accounting, Auditing and Law at NHH, an ambitious and thriving environment for research and learning.
Our faculty has three main research and teaching areas: Financial Accounting and Auditing, Management Accounting and Control, and Economics, Ethics and Law.
The department has strong ties to the practice field, both in teaching and research, and attracts a high number of students.
On this web site you will find information about who we are and what we do.
Research centres
Research highlights
| Authors | Title | Publication |
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Aasmund Eilifsen, Finn Kinserdal, William F. Messier Jr. and Thomas E. McKee |
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements |
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Habib Mahama, Mohamed Elbashir, Steve G. Sutton and Vicky Arnold |
New development: Enabling enterprise risk management maturity in public sector organizations |
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Patricia Navarro, Sean W. G. Robb, Steve G. Sutton and Martin M. Weisner |
The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses |
International Journal of Accounting Information Systems, Volume 37, June 2020, 100454 |
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Mohamed Z. Elbashir, Steve G. Sutton, Habib Mahama and Vicky Arnold |
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence |
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Jeff Reinking, Vicky Arnold and Steve G. Sutton |
Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation |
International Journal of Accounting Information Systems, Volume 36, March 2020, 100444 |
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Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting |
International Journal of Accounting Information Systems, Volume 36, March 2020, 100441 |
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Yuanyuan Liu, Zhongwei Huang, Like Jiang and William F. Messier Jr. |
Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon |
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William Messier, Like Jiang and David A. Wood |
The Association between Internal Audit Operations-Related Services and Firm Operating Performance. |
Auditing: A Journal of Practice and Theory, Vol. 39, No. 1, February 2020, pp. 101-124 |
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Aasmund Eilifsen, Natalia Kochetova and William F. Messier Jr. |
Mitigating the Dilution Effect in Auditors´ Judgements Using a Frequency Response Mode |
Behavioral Research in Accounting, Vol. 31, No. 2, Fall 2019, pp. 51-71 |
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Steve G. Sutten, Vicky Arnold and Matthew Holt |
How Much Automation Is Too Much? Keeping the Human Relevant in Knowledge Work |
Journal of Emerging Technologies in Accounting, Vol. 15, No. 2, Fall 2018, pp. 15-25 |
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Lars Ivar Oppedal Berge, Kjetil Bjorvatn, Amina Mohamed Maalim, Vincent Somville, and Bertil Tungodden |
Reducing early pregnancy in low-income countries: A literature review and new evidence |
"Towards Gender Equity in Development", 2018, edited by Edited by Siwan Anderson, Lori Beaman and Jean Philippe-Platteau, Oxford University Press. |
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Lars Ivar Oppedal Berge, Kjetil Bjorvatn, Simon Galle, Edward Miguel, Dan Posner, Bertil Tungodden and Kelly Zhang |
Ethnically Biased? Experimental Evidence from Kenya |
Forthcoming in Journal of the European Economic Association |
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Gender, Social Norms, and Entrepreneurship |
Accepted for publication in Small Business Economics |
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Tzu-Ting Chiu, Jeong-Bon Kim and Zheng Wang |
Customers´Risk Factor Disclosures and Suppliers´ Investment Efficiency. |
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William Messier and Martin Schimdt |
Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Clien Pressure on Auditors´ Judgments |
The Accounting Review, Vol. 93, No. 4, July 2018, pp. 335-357 |
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Aasmund Eilifsen, Reiner Quick, Florian Schmidt and Steffen Umlauf |
Investors´perceptions of nonaudit services and their type in Germany: The financial crisis as a turning point |
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Arnt Ove Hopland, Petro Lisowsky, Mohammed Mardan and Dirk Schindler. |
Flexibility in Income Shifting under Losses. |
Forthcoming events
Research News
Are the financial institutions capable of detecting criminal activity, as required by the regulations?
UBS whistle blower Bradley C. Birkenfeld, Director of Group Compliance Mirella Elisa Os Wassiluk (DNB) and NHH Professor Guttorm Schjelderup are speaking at an NHH conference on financial secrecy in March.
How consumers perceive sustainable products
They tend to see green heavy-duty cleaners as ineffective, but love green gentle products such as body lotions, write Sveinung Jørgensen, Lars Jacob Tynes Pedersen and Siv Skard in LSE Business Review.
Accounting quality and the macroeconomic environment
On Tuesday 7 January 2020 Svein Abrahamsen will hold a trial lecture on a prescribed topic and defend his thesis for the PhD degree at NHH.