Department of Accounting

Bjørn N.

Room: SOL/C5.08

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 and Reporting, BSc International Business and Politics
  • Financial Accounting and its Institutional Context, BSc in Business Administration and Sociology
  • Eksternt regnskab, HA (psyk.)
  • Financial Statement Analysis, MSc, CBS Summer University
Selected publications
  • Brown, Jørgensen, and Sadiq. 2024. Revisiting Unitary Taxation with Formulary Apportionment Using Public Country-by-Country Reports. British Tax Review (forthcoming).
  • Jørgensen, Li, and Melumad. 2022. Selective Disclosure, Expertise Acquisition and Price Informativeness. Contemporary Accounting Research 39 (4): 2305-2337.
  • Amiram, Jørgensen, and Rabetti. 2022. Coins for Bombs: The Predictive Ability of On-Chain Transfers for Terrorist Attacks. Journal of Accounting Research 60 (2): 427-466.
  • Chen, and Jørgensen. 2022. Insider Trading, Disclosure, and Product Market Competition. Management Science 68 (2): 427-466.
  • Badia, Duro, Jørgensen, and Ormazabal. 2021. Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry. The Accounting Review 96 (5): 1–29.
Publications sorted by:
Stavros Degiannakis; George Giannopoulos; Salma Ibrahim; Bjørn N. Jørgensen / An Alternative Approach to Detect Earnings Management to Meet or Beat Benchmarks
In: Journal of Accounting Literature, Vol. 45, No. 1, 2023, p. 64-99
Journal article > peer review
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
Hend Monjed; Salma Ibrahim; Bjørn N. Jørgensen / Risk Reporting and Earnings Smoothing : Signaling or Managerial Opportunism?.
In: Review of Accounting and Finance, Vol. 21, No. 5, 2022, p. 377-397
Journal article > peer review
Bjørn N. Jørgensen; Jing Li; Nahum D. Melumad / Selective Disclosure, Expertise Acquisition and Price Informativeness
In: Contemporary Accounting Research, Vol. 39, No. 4, 10.2022, p. 2305-2337
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
More results... (total 45 results)
Academic Interests
  • Auditing
  • Blockchain
  • Compensation
  • Corporate governance
  • Disclosure
  • Risk
  • Valuation
Outside activities

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

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

BI Norwegian Business School - Member of Board of Trustees; 2018 – 2024