bnjacc

Institut for Regnskab

Bjørn N.
Jørgensen
Professor


Kontor: SOL/C4.08
Tel:
+4538152343
E-mail: bnj.acc@cbs.dk
Profil billede
Præsentation

Min forskning dokumenterer præsention og anvendelse af information i beslutningssammenhænge med usikkerhed. Min forskning fokuserer på børsnoterede selskaber og deres regnskabsaflæggelse, inklusiv informationsaggregering, ekstern revision, og regnskabsbaseret værdiansættelse.

Primære forskningsområder
  • Værdiansættelse af virksomheder
  • Regnskabsstandarder
  • Finansiel rapportering
  • Risikostyring og kommunikation
  • Ekstern revision
Link til denne hjemmeside
www.cbs.dk/staff/bnjacc
Kurser
  • Financial Accounting, BSc International Business
  • Financial Accounting, BSc International Business and Politics
  • Financial Accounting, BSc International Shipping and Trade
Udvalgte publikationer
  • Gordon, E. A., Henry, E., Jorgensen, B. N., & Linthicum, C. L. (2017). Flexibility in cash-flow classification under IFRS: Determinants and consequences. Review of Accounting Studies, 22(2), 839-872.
  • Badertscher, B. A., Jorgensen, B. N., Katz, S. P., & Kinney, W. R., Jr. (2014). Public equity and audit pricing in the United States. Journal of Accounting Research, 52(2), 303-339.
  • Jacob, J., & Jorgensen, B. N. (2007). Earnings management and accounting income aggregation. Journal of Accounting and Economics, 43(2), 369-390.
  • Jorgensen, B. N., & Kirschenheiter, M. T. (2003). Discretionary risk disclosures. The Accounting Review, 78(2), 449-469
     
Publikationer sorteret efter:
2021
Hui Chen; Bjørn N. Jørgensen / Insider Trading, Competition, and Real Activities Manipulation
I: Management Science, 2.3.2021
Tidsskriftartikel > peer review
2020
Brian M. Burnett; Bjørn N. Jørgensen; Troy J. Pollard / Consequences of a Two-tiered Regulatory Model : Evidence from Audit Fees and Change in Foreign Private Issuer Status.
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020
Paper > peer review
Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal / Disclosure Regulation and Competitive Interactions : Evidence from the Oil and Gas Industry.
I: The Accounting Review, 2020
Tidsskriftartikel > peer review
Bjørn N. Jørgensen; Paige H. Patrick; Naomi S. Soderstrom / Heaping of Executive Compensation
I: Journal of Management Accounting Research, Vol. 32, Nr. 1, 1.2020, s. 177–201
Tidsskriftartikel > peer review
Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal; Hans B. Christensen / The Informational Effects of Tightening Oil and Gas Disclosure Rules
I: Contemporary Accounting Research, Vol. 37, Nr. 3, 9.2020, s. 1720–1755
Tidsskriftartikel > peer review
Bibeskæftigelse

BI Norwegian Business School - Member of Board of Trustees; 2018 – ongoing