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
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
Publications sorted by:
Hui Chen; Bjørn N. Jørgensen / Insider Trading, Competition, and Real Activities Manipulation
In: Management Science, 2.3.2021
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
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, 2020
Journal article > 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
Outside activities

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