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
  • Auditing
  • Sustainability accounting and assurance
Link to this homepage
  • “Auditing 1” (7,5 ECTS) at the msc. in accounting and auditing (cand.merc.aud.)
  • “Auditing 2” (7,5 ECTS) at the msc. in accounting and auditing (cand.merc.aud.)
  • Supervision of master theses in accounting, auditing and corporate governance
Selected publications
  • Company responses to pressures for annual report change (co-author Thomas Plenborg). Accounting, Auditing and Accountability Journal, Vol. 31, no. 6, 2018, pp. 1593-1617.
  • Changing social and environmental reporting systems, (co-author Mia Kaspersen). Journal of Business Ethics, vol. 135, no. 4, 2016, pp. 731-749.
  • The impact of board interlocks on auditor choice and audit fees, Corporate Governance: An International Review, Vol. 21, no. 3, 2013, pp. 287-310 (co-author Kim Pettersson).
  • Prioritising disclosures in the annual report, Accounting and Business Research, Vol. 43, no. 6, 2013, pp. 605-635 (co-author Thomas Plenborg).
  • 'Blaming oneself': Examining the dual accountability role of employees, Critical Perspectives on Accounting, Vol. 29, no. 4, 2008, pp. 544-571.
Publications sorted by:
Mia Kaspersen; Thomas Riise Johansen / Stakeholder Engagement and Materiality Assessments in Sustainability Reporting
In: Measuring Sustainability and CSR: From Reporting to Decision-making. . ed. /Slobodan Kacanski; Johannes Kabderian Dreyer; Kristian J. Sund. Cham : Springer 2023, p. 73-83 (Ethical Economy, No. 64)
Book chapter > peer review
Dennis van Liempd; Thomas Riise Johansen; Lisbeth Frederiksen / Hvilken betydning har EU’s Taksonomiforordning for bæredygtighedsrapportering i ikke-finansielle virksomheder
In: Revision & Regnskabsvæsen, No. 8, 2022, p. 24-33
Journal article
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; Mia Kaspersen / Rapportering af udledning af drivhusgasser i værdikæden (scope 3)
In: Revision & Regnskabsvæsen, Vol. 2022, No. 8, 2022, p. 34-47
Journal article > peer review
Thomas Riise Johansen; Morten Holm / Revisors betydning i små virksomheder
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2022, 43 p.
Thomas Riise Johansen; Morten Holm / Revisors betydning i små virksomheder
In: Revision & Regnskabsvæsen, Vol. 91, No. 12, 12.2022, p. 20-29
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
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