Department of Accounting

Bjørn N.

Room: SOL/C4.08

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.

Primary research areas
  • Fundamental analysis and accounting-based valuation
  • Accounting and standards setting
  • Financial reporting
  • Disclosures and risk
  • Auditing
Link to this homepage
  • Financial Accounting, BSc International Business
  • Financial Accounting, BSc International Business and Politics
  • Financial Accounting, BSc International Shipping and Trade
  • Financial Statement Analysis, MSc, ISUP
  • Financial Accounting 1-2, MSc in Auditing
Selected publications
  • Jorgensen, B. N., Li, J. & Melumad, N. D.  (2022). Selective disclosure,  expertise acquisition and price informativeness. Contemporary Accounting Research, forthcoming.
  • 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
Publications sorted by:
Dan Amiram; Bjørn N. Jørgensen; Daniel Rabetti / Coins for Bombs : The Predictive Ability of On-chain Transfers for Terrorist Attacks.
In: Journal of Accounting Research, Vol. 60, No. 2, 5.2022, p. 427-466
Journal article > peer review
Hui Chen; Bjørn N. Jørgensen / Insider Trading, Competition, and Real Activities Manipulation
In: Management Science, Vol. 68, No. 2, 2.2022, p. 1497-1511
Journal article > peer review
Bjørn N. Jørgensen; Jing Li; Nahum D. Melumad / Selective Disclosure, Expertise Acquisition and Price Informativeness
In: Contemporary Accounting Research, 25.4.2022
Journal article > peer review
Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal / Disclosure Regulation and Competitive Interactions : Evidence from the Oil and Gas Industry.
In: The Accounting Review, Vol. 96, No. 5, 9.2021, p. 1-29
Journal article > peer review
Bjørn N. Jørgensen; Yong Gyu Lee; Hyung Il Oh / Overproduction, Aggregate Accounting Performance, and Gross Domestic Product
In: Seoul Journal of Business, Vol. 27, No. 1, 6.2021, p. 75-110
Journal article > peer review
Denis L. Alves; Miles B. Gietzmann; Bjørn N. Jørgensen / Show Me the Money-cut : Shareholder Dividend Suspensions and Voluntary CEO Pay Cuts during the COVID Pandemic .
In: Journal of Accounting and Public Policy, Vol. 40, No. 6, 10.2021
Journal article > peer review
Bjørn N. Jørgensen; Kenneth A. Kavajecz; Scott N. Swisher IV / The Historical Dynamics of US Financial Exchanges
In: Financial History Review, Vol. 28, No. 2, 8.2021, p. 153-174
Journal article > peer review
Brian M. Burnett; Bjørn N. Jørgensen; Troy J. Pollard / Consequences of a Two-tiered Regulatory Model : Evidence from Audit Fees and Change in Foreign Private Issuer Status.
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020
Paper > peer review
Bjørn N. Jørgensen; Paige H. Patrick; Naomi S. Soderstrom / Heaping of Executive Compensation
In: Journal of Management Accounting Research, Vol. 32, No. 1, 1.2020, p. 177–201
Journal article > peer review
Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal; Hans B. Christensen / The Informational Effects of Tightening Oil and Gas Disclosure Rules
In: Contemporary Accounting Research, Vol. 37, No. 3, 9.2020, p. 1720–1755
Journal article > peer review
More results... (total 39 results)
Outside activities

BI Norwegian Business School - Member of Board of Trustees; 2018 – ongoing

Hanken School of Economics, Finland; Research Fellow; 2021 - ongoing

Centre for Finance Reporting & Accountability, Cambridge Judd Business School, Research Fellow; 2022 -ongoing