Department of Accounting

  • Centre for Owner-Managed Businesses
Associate professor
Center Manager

Room: SOL/C4.02
E-mail: jc.acc@cbs.dk
Jepper Christoffersen

I have a PhD degree from the CBS Department of Accounting and MSc in Finance and Accounting, and my teaching and research interests lie in the intersection between these two subject areas. My teaching activities are mostly centered on financial statement analysis, credit analysis and valuation, while my research interests go in several different directions, most often with a focus on one or more of the subject areas investment, risk assessment, capital markets, performance measurement, financial reporting, accounting understanding, understanding of numbers, decision-making, personal and interpersonal factors (e.g. trust and herd behavior). In terms of methodology, I am broadly interested and use archival data, surveys, experiments and interviews, preferably within the same project to get around the same problem from several perspectives, including the company perspective

Primary research areas
  • Firm financials and (investment) decisions and in SMEs
  • Employee flow and firm performance
  • Internal reporting and firm performance
Link to this homepage
  • Accounting, Full time MBA
Selected publications
  • Christoffersen J and Stæhr S. 2019. Individual Risk Tolerance and Herding Behaviors in Financial Forecasts. European Financial Management. 25(5): 1348–1377.
  • Riise Johansen T and Christoffersen J. 2017. Performance evaluations in audit firms: Evaluation foci and dysfunctional behaviour. International Journal of Auditing. 21(1): 24-37.
  • Christoffersen J and Robson M. 2017. Money can’t buy me trust: Evidence of external intervention crowding out process-based trust in alliances. British Journal of Management. 28(1): 135-153.
  • Christoffersen J, Robson M and Plenborg T. 2014. Measures of strategic alliance performance, classified and assessed. International Business Review. 23(3): 479–489.
  • Christoffersen J. 2013. A review of antecedents of international strategic alliance performance: Synthesized evidence and new directions for core constructs. International Journal of Management Reviews. 15(1): 66-85.
Publications sorted by:
Jeppe Christoffersen; Thomas Plenborg; Morten Seitz / Accounting for Employee Flows
In: Journal of Business Finance & Accounting, 1.12.2022
Journal article > peer review
Jeppe Christoffersen; Morten Holm; Thomas Plenborg; Morten Seitz / Intern rapportering i Danske SMV'er
Frederiksberg : Center for Ejerledede Virksomheder. Copenhagen Business School 2022, 32 p.
Jeppe Christoffersen; Sarah Wassermann Hansen; Jacob Christian Kjeldsmark; Thomas Plenborg / Analytikeres langsigtede budgetadfærd
In: Finans/Invest, No. 5, 10.2021, p. 21-27
Journal article > peer review
Jeppe Christoffersen; Thomas Plenborg / Investeringsbeslutninger i danske SMV'er : Erfaringer fra 3200 virksomheder.
Frederiksberg : Center for Ejerledede Virksomheder. Copenhagen Business School 2021, 30 p.
Jeppe Christoffersen; Felix Holzmeister; Thomas Plenborg / What Is Risk to Managers?
Innsbruck : University of Innsbruck 2021, 19 p. (Working Papers in Economics and Statistics. University of Innsbruck, No. 2021-14)
Working paper
Jeppe Christoffersen; Simone Stæhr / Individual Risk Tolerance and Herding Behaviors in Financial Forecasts
In: European Financial Management, Vol. 25, No. 5, 11.2019, p. 1348-1377
Journal article > peer review
Morten Jensen; Jeppe Christoffersen; Thomas Plenborg / Earnings Management in Manager-owned Firms : Are Lenders Fooled?.
Paper presented at Nordic Accounting Conference 2018, 2018
Jeppe Christoffersen; Matthew J. Robson / Money Can't Buy Me Trust : Evidence of Exogenous Influences Crowding Out Process-Based Trust in Alliances.
In: British Journal of Management, Vol. 28, No. 1, 2017, p. 135-153
Journal article > peer review
Thomas Riise Johansen; Jeppe Christoffersen / Performance Evaluations in Audit Firms : Evaluation Foci and Dysfunctional Behaviour.
In: International Journal of Auditing, Vol. 21, No. 1, 3.2017, p. 24-37
Journal article > peer review
Jeppe Christoffersen; Tom Vile Jensen; Thomas Plenborg / Analyse af lønsomheden blandt danske virksomheder i perioden 1997-2012
In: Revision & Regnskabsvaesen, Vol. 84, No. 4, 2015, p. 50-59
Journal article > peer review
More results... (total 17 results)
Research Projects
Outside activities

CBS Executive; Teaching; 2021