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Bjørn N. Jør­gensen

Professor

Subjects
Accounting Auditing Valuation Annual reports

Primary research areas

Ac­count­ing stand­ard set­ting - IFRS vs GAAP
I study those European firms lis­ted on US stock ex­changes pre­pare two an­nu­al re­ports each year. One an­nu­al re­port uses IFRS, while the oth­er may present fin­an­cial state­ments based on US GAAP. So same cash bal­ances, but dif­fer­ent ac­cru­al-based fig­ures.
Vol­un­tary dis­clos­ure and risk
Firms vol­un­tar­ily dis­close in­form­a­tion to in­vestors and oth­er fin­an­cial state­ment users. My ana­lyt­ic­al re­search pre­dicts these dis­clos­ures and how they af­fect firms’ cost of cap­it­al and real op­er­at­ing de­cisions.
Ex­ec­ut­ive com­pens­a­tion
Ex­ec­ut­ive com­pens­a­tion is con­ten­tious. On one hand, tour­na­ment in­cent­ives mo­tiv­ate em­ploy­ees. On the oth­er hand, per­ceived ex­cess­ive ex­ec­ut­ive com­pens­a­tion de­mo­tiv­ates rank and file em­ploy­ees. I study how CEOs and Chief Sustain­ability Of­ficers are com­pensated.

Ac­count­ing is the lan­guage of busi­ness.

Bjørn N. Jørgensen teaches accounting courses at Copenhagen Business School. He received a PhD in accounting and information systems from Northwestern University and an honorary doctorate from Hanken School of Economics. He taught at Berkeley Haas, Chicago Booth, Columbia Business School, Harvard Business School, London Business School, London School of Economics and Political Science, and University of Colorado at Boulder. 

He also served as a visiting academic scholar at the U.S. Securities and Exchange Commission. His outside activities include two terms as a member of the Board of Trustees at BI Norwegian Business School. 

His research addresses accounting-based valuation, auditing, financial reporting, and disclosures and risk. His research is published in leading academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Management Science, and Review of Accounting Studies. 

Publications

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November 2025

Consequences of a Two-tiered Regulatory Model

Evidence From Audit Fees and Changes in Foreign Private Issuer Status

Brian M. Burnett

Bjørn N. Jør­gen­sen, Professor

Troy J. Pollard
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17 September 2024

Risk Disclosure, Earnings Smoothing and Firm Perceived Risk

Hend Monjed

Salma Ibrahim

Bjørn N. Jør­gen­sen, Professor

Go to publication

2024

Revisiting Unitary Taxation With Formulary Apportionment Using Public Country-by-country Reports

Rodney J. Brown

Bjørn N. Jør­gen­sen, Professor

Kerrie Sadiq
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Outside activities

Hanken School of Eco­nom­ics, Fin­land; , 2021 -

Re­search fel­low

Centre for Fin­ance Re­port­ing & Ac­count­ab­il­ity, Cam­bridge Judd Busi­ness School , 2022 -

Re­search fel­low

NHH Nor­we­gi­an School of Eco­nom­ics, Nor­way , 2024 -

Ad­junct Pro­fess­or