Department of Accounting
My research documents the presentation and use of information in decision settings with uncertainty. The focus is on publicly-traded companies and their financial reporting, including accounting-based valuation, aggregation of information, auditing, and contracting.
- Fundamental analysis and accounting-based valuation
- Accounting and standards setting
- Financial reporting
- Disclosures and risk
- Financial Accounting, BSc International Business
- Financial Accounting, BSc International Business and Politics
- Financial Accounting, BSc International Shipping and Trade
- Financial Statement Analysis, MSc in Finance & Accounting
- Gordon, E. A., Henry, E., Jorgensen, B. N., & Linthicum, C. L. (2017). Flexibility in cash-flow classification under IFRS: Determinants and consequences. Review of Accounting Studies, 22(2), 839-872.
- Badertscher, B. A., Jorgensen, B. N., Katz, S. P., & Kinney, W. R., Jr. (2014). Public equity and audit pricing in the United States. Journal of Accounting Research, 52(2), 303-339.
- Jorgensen, B. N., Li, J., & Sadka, G. (2012). Earnings Dispersion and Aggregate Stock Returns. Journal of Accounting and Economics, 53(1), 1-20.
- Jacob, J., & Jorgensen, B. N. (2007). Earnings management and accounting income aggregation. Journal of Accounting and Economics, 43(2), 369-390.
- Jorgensen, B. N., & Kirschenheiter, M. T. (2003). Discretionary risk disclosures. The Accounting Review, 78(2), 449-469
In: Management Science, 2.3.2021
In: Seoul Journal of Business, Vol. 27, No. 1, 6.2021, p. 75-110
In: Financial History Review, 14.7.2021
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020
In: The Accounting Review, 2020
In: Journal of Management Accounting Research, Vol. 32, No. 1, 1.2020, p. 177–201
In: Contemporary Accounting Research, Vol. 37, No. 3, 9.2020, p. 1720–1755
BI Norwegian Business School - Member of Board of Trustees; 2018 – ongoing
ChicagoBooth, USA; Part-time teacher; 2021 - ongoing
Hanken School of Economics, Finland; Research Fellow; 2021 - ongoing