Associate professor
Thomas Riise Johansen
Department of Accounting and Auditing
Solbjerg Plads 3, C4
2000 Frederiksberg
Tel.: +45 3815 2329
Fax:+45 3815 2321
E-mail:
trj.acc@cbs.dk
Link to this homepage:
uk.cbs.dk/staff/thomas_riise_johansen
Affiliated with
Center for Corporate Values and Responsibility
Thomas Riise Johansen (TRJ) has a PhD in accounting from CBS (2005) and before joining CBS he worked with Ernst & Young between 1996 and 2005. TRJ's research interests mainly include auditing, non-financial accounting and corporate governance. In particular, TRJ has research and practical interests in the interrelation between the auditor and corporate governance - e.g. the relationship between the board and the auditor - and he also focuses on the development, role and value of non-financial reporting. He has written both research- and practitioner-oriented literature in those areas. Current and recent research projects address (1) The impact of board networks on auditor choice, (2) Board-auditor affiliations and earnings management, (3) Public oversight arrangements in auditing, (4) The design and role of information systems in sustainability reporting and (5) Accounting and accountability to employees.
Primary research areas
- Corporate governance
- Auditing
- Social accounting
- Accountability
Selected publications
Articles
Employees, non-financial reports and institutional arrangements: A study of accounts in the workplace, European Accounting Review, Vol. 19, no. 1, 2010, pp. 97-130.
Employees and the operation of accountability, Journal of Business Ethics, Vol. 83, no. 2, 2008, pp. 247-263.
'Blaming oneself': Examining the dual accountability role of employees, Critical Perspectives on Accounting, Vol. 19, no. 4, 2008, pp. 544-571.
Følg eller forklar-redegørelser - dansk praksis og investor holdninger [Comply or Explain statements: investor perceptions], Revision & Regnskabsvæsen [Danish Journal of Auditing and Accounting], Vol. 76, no. 12, 2007 (co-authors: Sussie Frantzen, Jesper Haarup Nielsen and Jesper Banghøj).
Corporate governance og Revisor – konsekvenser af aktuelle corporate governance indsatser [Corporate governance and the Auditor – Consequences of current developments], Revision & Regnskabsvæsen [Danish Journal of Auditing and Accounting], Vol. 75, no. 1, 2006.
Reviderede anbefalinger for god selskabsledelse [Revision of the Danish recommendations for corporate governance], INSPI, vol. 35, no. 10, 2006, pp. 34-38.
Corporate governance, revisor og anvendelsen af ‘soft law’ [corporate governance, the auditor and the use of ‘soft law’], INSPI, vol. 34, no. 5, 2004, pp. 5-9.
Revisors uafhængighed og corporate governance [Auditor Independence and Corporate Governance], INSPI, vol. 33, no.3, 2003, pp. 9-16.
Revisors muligheder og udfordringer i et corporate governance perspektiv [Corporate governance challenges to auditors], Revision & Regnskabsvæsen [Danish Journal of Auditing and Accounting], vol. 71, no. 2, 2002, pp. 30-37.
Bestyrelsen, risikostyring og revisors rolle – om visse sammenhænge i corporate governance debatten [The Board, risk management and auditor’s role], Nordisk Tidsskrift for Selskabsret [Nordic Journal of Business Law], no. 2, 2001, pp. 173-187 (co-author Teddy Wivel).
Books
Risikostyring i et corporate governance perspektiv [Risk management in a corporate governance perspective], Ernst & Young, 2006 (co-authors:Jørgen Valther Hansen, Lars Hansen, Henrik Holmark og Christian Schwenn Johansen)
Written Accounts and Verbal Accounts: The Danish Case of Accounting and Accountability to Employees, PhD Series 25.2005, Copenhagen Business School.
Ikke-finansiel regnskabspraksis 2005 [Non-financial reporting 2005], Thomson Publishers, 2005 (co-authors: Peter Engelschmidt and Nils Thorsen).
Ikke-finansiel regnskabspraksis 2002 - Krav, vejledninger og eksempler [Non-financial Reporting – Guidelines, Standards and Examples], Thomson Publishers, 2002 (co-authors: Peter Engelschmidt, Jean Jeldorf, Jørgen Valther Hansen and Nils Thorsen).
God Selskabsledelse I Danmark [Corporate governance in Denmark], Ernst & Young, 2001 (co-author: Teddy Wivel).
Revisors rolle i corporate governance samt rapportering om corporate governance, [The role of auditing in corporate governance and reporting on corporate governance], Thomson Publishers 2001.
Corporate governance – et bud på danske bestyrelsers rolle, [Corporate governance – the role of Danish Boards], Thomson Publishers and Ernst & Young, 2000 (co-authors: Jørgen Valther Hansen and Teddy Wivel).
Last updated by Pia Clasen 18/01/2011