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
www.cbs.dk/en/staff/bnjacc
Courses
Financial Accounting, BSc International Business
Financial Accounting, BSc International Business and Politics
Financial Accounting, BSc International Shipping and Trade
Selected publications
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.
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
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
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
