Department of Accounting and Auditing

Phd projects

Current Ph.D.-projects

Succession in family businesses: Promoting and inhibiting drivers of the future development and profitability of family businesses
Caroline Thøisen Larsen
What prevents auditors from using data analytics for the audit of financial statements?
Jasmin Dayeh
The development of management accounting trough emerging technologies
Joachim Elmegaard
Blockchain-based Accounting: Exploiting the Potential of Distributed Ledger Technology for Financial Reporting Automation
Jonas Sveistrup Søgaard
Jørgen Valther Hansen
Identifying how structures in corporate governance affect the purpose, delimitation, and outcomes for the firm
Niels Hulgård
Inquiry into corporate reporting in the New Climatic Regime
Niina Hakala
Effects of financial statement presentation format choices 
Sumair Hussain
The performative effect of the economic theory of productivity on the accounting reforms and practices in the Danish public sector 
Thomas Skinnerup Philipsen
Improving the value of annual report disclosure
Thomas Ryttersgaard


Former Ph.d.-projects


The impact of enforcement on financial reporting
Carsten Olsen
'International Transfer Pricing in Theory and Practice
Christian Plesner Rossing
Financial accounting => CSR => environmental reporting
Even Fallan
Design, use and effectiveness of Management Control and ERP systems
Jeanette Willert
Donor supported strategic alliances in developing countries
Jeppe Christoffersen
Research interests are financial accounting and auditing with emphasis on both empirical methods and analytical models
Kim Pettersson
Quality of information: The role of internal controls and materiality
Leif Christensen
Company performance and executive compensation
Mark Bruun
In social and environmental accounting
Mia Kaspersen
Customer valuation
Morten Holm
Earnings management practices in private firms
Morten Jensen
Digital infrastructure development in maritime trade: The role of blockchain technology and industry standards
Nikola Kostic
Auditor’s going-concern reporting
Nina Sormunen
Accounting for Financial Instruments in a Non-Modern World 
Richard Pucci
Financial analysts - the impact of personal characteristics on forecasting ability
Simone Stæhr
Industrial PhD at Coloplast/CBS. The focus of Thorbjørn’s work is the company’s usage of Value Based Management in operations management and supply chain management
Thorbjørn Poulsen
The implications of blockchain technology for inter-firm accounting and control
Tomaz Sedej
The adoption of the impairment-only approach for purchased goodwill increases the accounting quality of reported goodwill compared to the widen-used amortization approach
Tonny Steinheim



The page was last edited by: Department of Accounting // 07/11/2023