Department of Accounting

  • Centre for Owner-Managed Businesses
Associate professor


Morten Holm is Associate Professor at the Department of Accounting at Copenhagen Business School. His research interests are currently twofold. First, Morten conducts research the effect of individual characteristics of managers, board members and audit partners on accounting decision making in organizations. He studies these effects empirically exploiting rich register-based data on individuals provided by Statistics Denmark’s Division of Research Services. Second, Morten is interested in the changing role of the finance function in the digital era including finance business partnering and the introduction of new technologies such as blockchain.

Morten has published in high quality journals such as Management Accounting Research and Journal of The Academy of Marketing Science.

Morten teaches three courses in management accounting and is responsible for an elective on strategic cost management and corporate value creation.

Primary research areas

•    Manager effects on accounting decision making
•    Audit partner style and judgement
•    Earnings management
•    Strategic cost management
•    Blockchain in accounting

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Økonomistyring (Cand. Merc. FIR)
Management Accounting (MBA)
Økonomistyring (HD-Regnskab)


Ph.D. students

Publications sorted by:
Thomas Borup Kristensen; Jeffrey Pfeffer; Michael S. Dahl; Morten Holm; Melanie Lucia Feldhues / Does Depression Co-occur within Households? : The Moderating Effects of Financial Resources and Job Insecurity on Psychological Contagion.
In: SSM - Population Health, 28.8.2022
Journal article > peer review
Thomas Riise Johansen; Morten Holm / Revisors betydning i små virksomheder
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2022, 43 p.
Melanie L. Feldhues; Morten Holm / CEO Life History Strategies and Earnings Management
Paper presented at 2021 Financial Accounting and Reporting Section Virtual Midyear Meeting, 2021
Paper > peer review
Morten Holm; Christian Ax / The Interactive Effect of Competition Intensity and Customer Service Competition on Customer Accounting Sophistication : Evidence of Positive and Negative Associations.
In: Management Accounting Research, Vol. 46, 3.2020
Journal article > peer review
Melanie L. Feldhues; Morten Holm / CEO Life History Strategies and Earnings Management
Abstract from American Accounting Association Annual Meeting 2019, 2019
Conference abstract for conference
Emil Plagborg-Møller; Morten Holm / IPO or SBO? : The Increasing Importance of Operational Performance for Private Equity Exits Following the Global Financial Crisis of 2007-08.
In: Journal of Applied Corporate Finance, Vol. 29, No. 1, 2017, p. 115-121
Journal article > peer review
Morten Holm; V. Kumar; Thomas Plenborg / An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage
In: Advances in Accounting, Vol. 32, 3.2016, p. 18–30
Journal article > peer review
Morten Holm; Melanie L. Schneider / Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory
Paper presented at American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, 2016
Paper > peer review
Morten Holm; V. Kumar; Thomas Plenborg / Are Customer Profitability Measurement Models Performance Enhancing Across Space and Time? : A Cross-sectional Survey from Scandinavia.
Paper presented at 12th Manufacturing Accounting Research Conference, 2014
Morten Holm; V. Kumar; Thomas Plenborg / Are Management Accounting Innovations a Source of Sustainable Competitive Advantage? : An Investigation of Customer Accounting Systems.
Paper presented at Nordic Accounting Conference 2014, 2014
Paper > peer review
More results... (total 22 results)
Academic Interests

•    CEO life history strategies and earnings management
•    Stressful life events and audit partner judgement
•    Management reporting in Danish SMEs
•    Personal stress and financial performance

Research Projects
Outside activities

Consulting 101; Teaching; 2018 – ongoing
Aalborg University; Guest lecturer; 2020
ABC Softwork; Keynote Speaker; 2020