Accounting (ACCT)

Research output

Research output per year 1998 2007 2009 2011 2020 2021 2022 2024 2024

• 141 Journal article
• 37 Book chapter
• 28 Paper
• 16 Monograph
• 54 More
  • 13 Working paper
  • 8 Article in proceedings
  • 6 Ph.D. thesis
  • 5 Report
  • 4 Report chapter
  • 3 Compendium/lecture notes
  • 2 Anthology
  • 2 Conference abstract for conference
  • 2 Comment/debate
  • 2 Literature review
  • 2 Memorandum
  • 1 Conference abstract in proceedings
  • 1 Memorandum contribution
  • 1 Question & Answer/hearing
  • 1 Sound/Visual production (digital)
  • 1 Other contribution

Research output per year

Research output per year

Search results

• 2024

  Ableiten von Stakeholder-Interessen sowie deren Berücksichtigung bei der Einbindung der SDGs in die Unternehmensstrategie

  Translated title of the contribution: Deriving stakeholder interests and considering them when integrating the SDGs into the corporate strategyTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 8 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Begriff der Nachhaltigkeit

  Translated title of the contribution: The concept of sustainabilityTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 4 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Begriff der Nachhaltigkeitsberichterstattung

  Translated title of the contribution: Concept of sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 3 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Begriffsbestimmung: Normativer Rahmen der Nachhaltigkeitsberichterstattung

  Translated title of the contribution: Definition of terms: Normative framework of sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 3 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Case Study: Reporting according to EU Taxonomy

  Liempd, D. V., May 2024, Sustainability-Reporting - Practice-oriented Insights and Case Studies. Theis, J. (ed.). IDW Verlag, p. 219-236 16 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research

• Climate-related Risks in the Annual Report

  Liempd, D. V. & Johansen, T. R., May 2024, Sustainability-Reporting - Practice-oriented Insights and Case Studies. Theis, J. (ed.). IDW Verlag, p. 263-284 17 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research

• Corporate Purpose Disclosure: Substance or Cheap Talk? An Experimental Analysis of Investors’ Perception

  Theis, J. & Gauch, K., 2024, (In preparation).

  Research output: Working paper › Research › peer-review

• Delivery 5.2 Business Model Blueprints and De-risking Recommendations: PREP4BLUE Methods and Tools for Mission Ocean & Waters. Preparing the Research & Innovation Core for Mission Ocean, Seas & Waters

  Theis, J. & Liempd, D. V., May 2024, 110 p.

  Research output: Book/report › Report › Research

• Einbindung der SDGs in die Unternehmensstrategie mithilfe des SDG Kompasses

  Theis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 5 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• ESG und weitere artverwandte Begriffe

  Translated title of the contribution: ESG and other related termsTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 4 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• European Sustainability Reporting Standards (ESRS)

  Translated title of the contribution: European Sustainability Reporting Standards (ESRS)Theis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 8 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Externe Prüfung der Nachhaltigkeitsberichterstattung

  Translated title of the contribution: External assurance of sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 6 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Grundlagen der Unternehmenspublizität

  Translated title of the contribution: Fundamentals of corporate disclosureTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 9 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Measuring board diversity: a systematic literature review of data sources, constructs, pitfalls, and suggestions for future research

  Behlau, H., Wobst, J. & Lueg, R., Mar 2024, In: Corporate Social Responsibility and Environmental Management. 31, 2, p. 977-992

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Systematic Review 100%
  • Board Diversity 100%
  • Data Collection Method 25%
  • Machine Learning 25%
  7 Downloads (Pure)

• Notwendigkeit der Nachhaltigkeitsberichterstattung

  Translated title of the contribution: Necessity of sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 7 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Nutzen der Nachhaltigkeitsberichterstattung

  Translated title of the contribution: Benefits of sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 8 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?

  Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 2024, (E-pub ahead of print) In: Business Strategy and the Environment.

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  • Intergovernmental Panel on Climate Change 100%
  • Energy Engineering 25%
  • Construction Sector 25%
  • Firm Level 25%
  • Published Report 25%

• Sustainability Performance Measurement – A Framework for Context-specific Applications

  Damtoft, N., Liempd, D. V. & Lueg, R., 3. Jun 2024, (E-pub ahead of print) In: Journal of Global Responsibility. 40 p.

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  • Performance Measurement 100%
  • Sustainability Performance 100%
  • Conceptual Framework 25%
  • Strategic Management 25%
  • Systematic Review 25%

• Sustainability Reporting – Praxisnahe Informationen und Fallstudien

  Translated title of the contribution: Sustainability Reporting – Practical Information and Case StudiesTheis, J. (Editor), 2024, IDW Verlag. 276 p.

  Research output: Book/report › Anthology › Education

• Switching Costs and Market Power in Auditing: Evidence from a Structural Approach

  Guo, Q., Koch, C. & Zhu, A., Jul 2024, (E-pub ahead of print) In: The Accounting Review. 27 p.

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  • Switching Behaviour 100%
  • US Dollar 50%
  • Audit Fees 50%

• The EU Taxonomy Regulation

  Liempd, D. V., May 2024, Sustainability-Reporting - Practice-oriented Insights and Case Studies. Theis, J. (ed.). IDW Verlag, p. 93-112 18 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research

• The risk of technology dominance in using digital decision aids in assurance engagements – Evidence from a survey among Danish auditors

  Liempd, D. V., Theis, J. & Sutton, S., 2024, (Accepted/In press) In: Accounting Horizons.

  Research output: Contribution to journal › Journal article › Research › peer-review

• The role of training in implementing corporate sustainability: a systematic literature review

  Sult, A., Wobst, J. & Lueg, R., Jan 2024, In: Corporate Social Responsibility and Environmental Management. 31, 1, p. 1-30

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Systematic Review 100%
  • Field Work 50%
  • Legislation 50%
  • Literature Reviews 50%
  • Strategic Goal 50%
  21 Downloads (Pure)

• Universelle Grundsätze der Nachhaltigkeitsberichterstattung

  Translated title of the contribution: Universal principles of sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 5 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Vignettes in Collaborative Business Research

  Liempd, D. V. & Heldbjerg, G., 2024, (Accepted/In press) Collaborative Research Design : Working with Business for Meaningful Findings. Evald, M. R., Freytag, P. & Young, L. (eds.). 2 ed. Springer, 27 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Vorgaben zur Nachhaltigkeitsberichterstattung in Deutschland

  Translated title of the contribution: Sustainability reporting requirements in GermanyTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 17 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• Weitere für die Nachhaltigkeitsberichterstattung relevante Rahmenwerke

  Translated title of the contribution: Other frameworks relevant to sustainability reportingTheis, J., 2024, Sustainability Reporting – Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). IDW Verlag, 44 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Education

• What can nudging offer to reduce workplace sexual harassment? A conceptual review

  Bouzzine, Y. D., Tabiica, I., Galandi, N. & Lueg, R., Jun 2024, In: World Development Sustainability. 4, 13 p., 100149.

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Conceptual Framework 100%
  • Control System 100%
  • Awareness Training 100%
  5 Downloads (Pure)
• 2023

  A Critical Perspective on the Measurement of Social Value Through SROI

  Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 2. Feb 2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & da Veiga, R. M. (eds.). Cham: Springer, p. 13-32

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

  • Social Behavior 100%
  • Cost Benefit Analysis 100%
  • Performance Measurement 100%
  • Subjectivity 100%
  • Social Activity 100%

• ChatGPT’s inconsistent moral advice influences users’ judgment

  Krügel, S., Ostermaier, A. & Uhl, M., Apr 2023, In: Scientific Reports. 13, p. 4569 5 p., 4569.

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File
  53 Downloads (Pure)

• CSR, moral licensing and organizational misconduct: a conceptual review

  Bouzzine, Y. D. & Lueg, R., 25. Apr 2023, In: Organization Management Journal. 20, 2, p. 63-74

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Morality 100%
  • Corporate Social Responsibility 100%
  • Corporate Volunteering 100%
  • Social Responsibility 100%
  • Conceptual Framework 14%
  42 Downloads (Pure)

• Diffusion patterns in small vs large capital markets-the case of value-based management

  Lueg, R. & Paraschiv, R. E., 2023, In: Management Revue. 34, 1, p. 1-29

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File
  19 Downloads (Pure)

• Effects of social information on risk taking and performance: understanding others’ decisions vs. comparing oneself with others in short-term performance

  Pittnauer, S., Hohnisch, M., Ostermaier, A. & Pfingsten, A., Nov 2023, In: Organization Science. 34, 6, p. 2352–2372

  Research output: Contribution to journal › Journal article › Research › peer-review

  • Risk-Taking 100%
  • Social Environment 33%
  • Ego 33%
  11 Downloads (Pure)

• Learning, Accounting Information, and Contracting Dynamics

  Lee, S., 2023, (Submitted).

  Research output: Working paper › Research › peer-review

  • Incentives 100%
  • Incentive 100%
  • Principal Agent Model 100%
  • Profit 50%
  • Performance Measurement 25%

• Milestone M5.3: Analysis of most pertinent funding gaps completed: PREP4BLUE Methods and Tools for Mission Ocean & Waters. Preparing the Research & Innovation Core for Mission Ocean, Seas & Waters

  Liempd, D. V. & Theis, J., May 2023, 27 p.

  Research output: Book/report › Report › Research

• Risikoen for teknologidominans: en overset fare ved anvendelse af digitale beslutningsværktøjer?

  Liempd, D. V., Theis, J. & Damtoft, N. F., 2023, Digitalisering: rejsen er kun lige begyndt!. Freytag, P. V., Evald, M. R. & Haug, A. (eds.). Kolding: Syddansk Universitetsforlag, p. 133-140 (CESFO Rapportserie, Vol. 2023).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

  Open Access

• The impact of job similarity along the career path on the firm's promotion strategy

  Infuehr, J. & Kronenberger, S., Jun 2023, In: Schmalenbach Journal of Business Research. 75, 2, p. 149-172

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Occupational Career 100%
  • Professional Occupations 100%
  • Industry 100%
  46 Downloads (Pure)

• The risk of technology dominance in using digital decision aids in assurance engagements: evidence from a survey among Danish auditors

  Liempd, D. V., Theis, J. & Sutton, S., 23. Sept 2023.

  Research output: Contribution to conference without publisher/journal › Paper › Research › peer-review

• Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance

  Wobst, J., Tanikulova, P. & Lueg, R., 2023, (E-pub ahead of print) In: Journal of Accounting Literature.

  Research output: Contribution to journal › Journal article › Research › peer-review
• 2022

  Accounting for Corporate Sustainability: Conceptualization, measurement, and disclosure

  Damtoft, N., 28. Oct 2022, Syddansk Universitet. Det Samfundsvidenskabelige Fakultet. 207 p.

  Research output: Thesis › Ph.D. thesis

  Open Access

  File

  • Organizational Size 100%
  • Measurement System 100%
  • Sustainable Performance 100%
  • Theses 100%
  • Performance Measurement 100%
  44 Downloads (Pure)

• Correction to: The Impact of Executives’ Gender, Financial Incentives, and Shareholder Pressure on Corporate Social and Ecological Investments

  Theis, J. & Nipper, M., Mar 2022, In: Schmalenbach Journal of Business Research. 74, 1, p. 129 1 p.

  Research output: Contribution to journal › Comment/debate › Research › peer-review

  • Incentives 100%
  • Incentive 100%
  • Financial Incentive 100%

• EUs forslag til et nyt direktiv for bæredygtighedsrapportering

  Liempd, D. V. & Damtoft, N. F., Mar 2022, In: Revision & Regnskabsvaesen. 91, 3, p. 16-24

  Research output: Contribution to journal › Journal article › Research

• Greenhouse Gas Disclosure Research Summary and Research Question Outline

  Johnson, J., Theis, J., Vitalis, A. & Young, D., 2022, (Accepted/In press) In: Accountability in a Sustainable World Quarterly.

  Research output: Contribution to journal › Journal article › Research › peer-review

• Klimarelaterede risici og årsregnskabet

  Damtoft, N. F., Liempd, D. V. & Johansen, T. R., Feb 2022, In: Revision & Regnskabsvaesen. 91, 2, p. 62-73

  Research output: Contribution to journal › Journal article › Research

• Managerial optimism and debt covenants

  Infuehr, J. & Laux, V., Mar 2022, In: Journal of Accounting Research. 60, 1, p. 353-371

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • And-States 100%
  • Contract Law 100%
  182 Downloads (Pure)

• Moral Licensing and Corporate Social Responsibility: A systematic Literature Review and a Research Agenda

  Feldmann, J., Halfina, J., Heyn, N. V. J., Körber, L. M., Bouzzine, Y. D. & Lueg, R., 2022, In: Journal of Governance and Regulation. 11, 1, Special Issue, p. 296-302

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Social Responsibility 100%
  341 Downloads (Pure)

• Performance pay sensitivity: Do top management incentives align with shareholder value creation?

  Aaen, T. & Lueg, R., 2022, In: Corporate Ownership and Control. 19, 3, p. 168-181

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Value Creation 100%
  • Incentives 100%
  • Managers 100%
  • Shareholder Value 100%
  • Performance Pay 100%
  181 Downloads (Pure)

• Relative performance evaluation and earnings management

  Infuehr, J., Mar 2022, In: Contemporary Accounting Research. 39, 1, p. 607-627

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Executive Compensation 100%
  • Accounting Policy 100%
  • Incentives 50%
  • Stock Index 50%
  • Agency Theory 50%
  213 Downloads (Pure)

• The hinging hyperplanes: An alternative nonparametric representation of a production function

  Olesen, O. B. & Ruggiero, J., Jan 2022, In: European Journal of Operational Research. 296, 1, p. 254-266

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Hyperplane 100%
  • Piecewise Linear 57%
  • Scaling Law 57%
  • Simulation Study 14%
  • Functional Form 14%
  38 Downloads (Pure)

• The reputation costs of executive misconduct accusations: evidence from the #MeToo movement

  Bouzzine, Y. D. & Lueg, R., Mar 2022, In: Scandinavian Journal of Management. 38, 1, 13 p., 101196.

  Research output: Contribution to journal › Journal article › Research › peer-review

  Open Access

  File

  • Practitioners 100%
  89 Downloads (Pure)