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Bjørn N. Jør­gensen

Professor

Subjects
Accounting Auditing Valuation Annual reports

Primary research areas

Accounting standard setting - IFRS vs GAAP

I study those European firms listed on US stock exchanges prepare two annual reports each year. One annual report uses IFRS, while the other may present financial statements based on US GAAP. So same cash balances, but different accrual-based figures.

Voluntary disclosure and risk

Firms voluntarily disclose information to investors and other financial statement users. My analytical research predicts these disclosures and how they affect firms’ cost of capital and real operating decisions.

Executive compensation

Executive compensation is contentious. On one hand, tournament incentives motivate employees. On the other hand, perceived excessive executive compensation demotivates rank and file employees. I study how CEOs and Chief Sustainability Officers are compensated.

Accounting is the language of business.

Bjørn N. Jørgensen teaches accounting courses at Copenhagen Business School. He received a PhD in accounting and information systems from Northwestern University and an honorary doctorate from Hanken School of Economics. He taught at Berkeley Haas, Chicago Booth, Columbia Business School, Harvard Business School, London Business School, London School of Economics and Political Science, and University of Colorado at Boulder. 

He also served as a visiting academic scholar at the U.S. Securities and Exchange Commission. His outside activities include two terms as a member of the Board of Trustees at BI Norwegian Business School. 

His research addresses accounting-based valuation, auditing, financial reporting, and disclosures and risk. His research is published in leading academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Management Science, and Review of Accounting Studies. 

Outside activities

Hanken School of Economics, Finland; , 2021–present

Research fellow

Centre for Finance Reporting & Accountability, Cambridge Judd Business School, 2022–present

Research fellow

NHH Norwegian School of Economics, Norway, 2024–present

Adjunct Professor