Department of Accounting

Thomas Riise

Room: SOL/C4.17

Thomas Riise Johansen (TRJ) has a PhD in accounting from CBS (2005) and before joining CBS he worked with Ernst & Young between 1996 and 2005. TRJ's research interests mainly include auditing, annual report disclosure and corporate governance. In particular, TRJ has research and practical interests in the interrelation between the auditor and corporate governance - e.g. the relationship between the board and the auditor - and he also focuses on the development, role and value of annual report disclosure and non-financial reporting. He has written both research- and practitioner-oriented literature in those areas. Current and recent research projects address (1) The impact of board networks on auditor choice, (2) Annual report disclosure: value and barriers for innovation, (3) Performance evaluation in audit firms: design, perceptions and consequences, (4) Public oversight arrangements in auditing, (5) The design and role of information systems in sustainability reporting and (6) Accounting and accountability to employees.

Primary research areas
  • Audit firm governance
  • Auditor-client relationships (board-level)
  • User and preparer perceptions on annual report disclosure
  • Financial/non-financial disclosure and underlying systems and processes
Link to this homepage
  • Auditing, Msc. Accounting and Auditing (cand.merc.aud.)
  • Course responsible for electives
  • Supervision of master theses in accounting, auditing and corporate governance
Publications sorted by:
Thomas Riise Johansen; Anna Agathe Fischer Bruun / Hvordan er danske revisionsudvalg sammensat?
In: Revision & Regnskabsvæsen, Vol. 91, No. 2, 2.2022, p. 16-27
Journal article > peer review
Nadja Fugleberg Damtoft; Dennis van Liempd; Thomas Riise Johansen / Klimarelaterede risici og årsregnskabet
In: Revision & Regnskabsvæsen, Vol. 91, No. 2, 2.2022, p. 62-83
Journal article > peer review
Thomas Riise Johansen / Europe
In: Routledge Handbook of Environmental Accounting. ed. /Jan Bebbington; Carlos Larrinaga; Brendan O’Dwyer; Ian Thomson. Abingdon : Routledge 2021, p. 288-299 (Routledge International Handbooks)
Book chapter > peer review
Thomas Riise Johansen; Carsten Allerslev Olsen; Thomas Plenborg / European Financial Reporting Enforcement : Analysis of Practices and Indices.
In: Financial Reporting, No. 1, 6.2020, p. 83-123
Journal article > peer review
J. Christian Plesner Rossing; Thomas Riise Johansen; Thomas C. Pearson / Tax Governance : The Balance between Tax Regulatory Requirements and Societal Expectations.
In: International Journal of Corporate Governance, Vol. 10, No. 3-4, 2019, p. 248-274
Journal article > peer review
Thomas Riise Johansen; Thomas Plenborg / Company Responses to Demands for Annual Report Changes
In: Accounting, Auditing and Accountability Journal, Vol. 31, No. 6, 2018, p. 1593-1617
Journal article > peer review
Thomas Riise Johansen / Revisorerklæringers betydning for fejl i årsrapporter for klasse B-virksomheder : Bilag 3.
In: Bilagsrapport: Undersøgelse af det fremadrettede behov for revisionspligt. København : Erhvervsstyrelsen 2018, p. 26-59
Report chapter
Thomas Riise Johansen; Carsten Allerslev Olsen; Thomas Plenborg / Survey of European Financial Reporting Enforcement
Paper presented at The Sixth International Conference of the Journal of International Accounting Research. JIAR 2018, 2018
Paper > 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
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