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.
Research centres
Forthcoming events
Research highlights
| Authors | Title | Publication |
|---|---|---|
|
Benjamin Paul Commerford, Aasmund Eilifsen, Richard Hatfield, C., Holmstrom, K. M., & Finn Kinserdal |
Control issues: How providing input affects auditors' reliance on artificial intelligence. |
Contemporary Accounting Research, Forthcoming, 2024 |
|
Ivanova, M.N., Tylaite, M., & Zhu, L. |
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements. |
European Accounting Review, Forthcoming, 2024 |
|
Kristian Dietrich Allee, Speitmann, R., Arthur Stenzel, & Wu, Y. |
Market-based oil spill (overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom. |
Economics Letters, 238, 111670, 2024 |
|
Goldman, N., Lampenius, N., Radhakrishnan, S., Arthur Stenzel, & de Almeida, J. E. F. |
IRS scrutiny and corporate innovation. |
Contemporary Accounting Research, 41(1), 391-423, 2024 |
|
Ulf Mohrmann, & Riepe, J. |
Deferred tax asset revaluations, costly information processing, and bank deposits: Evidence from the Tax Cuts and Jobs Act. |
Management Science, Forthcoming, 2024 |
|
Ay, F. C., Joel W. Berge, & Nødtvedt, K. B. |
Strategic curiosity: An experimental study of curiosity and dishonesty. |
|
|
Martin Kornberger, Schott, C.R.M., Dan-Richard Knudsen, & Christian Andvik |
Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond. |
Qualitative Research in Accounting & Management, Vol. ahead-of-print No. ahead-of-print, 2024 |
|
The use of institutional theory in social and environmental accounting research: a critical review. |
Accounting and Business Research, 1–36. https://doi.org/10.1080/00014788.2024.2328934, 2024 |
Research News
Expert Committee: Strengthening National Control Over Digital Infrastructure
An expert committee, including NHH professor Kenneth Fjell, has assessed how the state can ensure national control over critical digital communication infrastructure.
`A PhD at NHH is a fantastic opportunity´
After only six months as a PhD candidate, Lene Mortensen received an award for her research project. `Highly promising, ´ noted the committee.
Three studies on pension accounting
On Tuesday 11 March 2025 David Ogudugu will hold a trial lecture on a prescribed topic and defend his thesis for the PhD degree at NHH.
NHH celebrates research talent: 21 PhDs in 2024
Whether they pursue a career in academia or step into the business world, all highlight NHH's doctoral program as a solid academic foundation