John Christian Langli |
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Professor and Head of Department
Department
of Accounting and Operations Management
John.C.Langli@bi.no
My research interests are empirical
research in accounting, auditing and tax. For the most
part, I use Norwegian register data. I have published papers in e.g. The Accounting Review; Accounting, Organization and Society; Accounting and Business Research, The European Accounting Review; Auditing: A
Journal of Practice and Theory; Journal
of Business, Finance, and Accounting; Management Science, The International
Journal of Accounting; Accounting
Horizons; Beta; Magma; and Praktisk økonomi
og finans.
I am serving as Chairman of the
Board of Norsk
Regnskapsstiftelse (Norwegian Accounting Standard
Setting Board). My current teaching is primarily introductory courses in
financial accounting for bachelor students. Previously I’ve teached
intermediate and advanced financial accounting, financial statement analyses,
valuation, and research methodology. I have supervised more than 70 master
theses.
Jump to:
·
CV
I
have written two textbooks. Fra bilag
til bruk. Innføring i finansregnskap og regnskapsanalyse is an introductory textbook.
It covers why
we have financial statements and how it is regulated, bookkeeping, measurement
rules according in the Norwegian Generally Accepted Accounting Principles
(which we call God regnskapsskikk (GRS) in
Norwegian), and financial statement analyses.
Årsregnskapet is intermediate to
advanced. Its has a focus on
GRS, but also discusses important differences between GRS and IFRS.
Trykk for forsiden for å komme til
hjemmesiden
Innføring i
finansregnskap/årsregnskap |
Lærebok for
viderekomne |
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Læreboken/Textbook |
Oppgavesamling/exercises |
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·
Are
audit partners’ compensation and audit quality related to their consulting
revenues? Journal of Accounting and Public Policy, 2011.
·
How Big-4
Firms Improve Audit Quality, Management Science, 2020, 66(10): 4552-4572 (with Limei Che and
Ole-Kristian Hope)
·
Audit
Exemptions and The Quality of Firms’ Internal Reporting Systems. Accounting and Business Research (with
Jeff Downing), 2019, 46:1, pp. 28-67.
·
The
economics of auditor regulation (with Marleen Willekens). Ch. 10 in A.
Sasson (ed), At the Forefront, Looking
Ahead. Research-Based Answers to Contemporary Uncertainties of Management.
Universitetsforlaget, Oslo, 2018, pp. 159-179.
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Education,
Experience, and Audit Effort. Auditing. A Journal of Practice and Theory. 2018, Vol. 37 (3), pp. 91-115. (with Limei Che and Tobias Svanström)
·
The great
tragedy of science - the slaying of a beautiful hypothesis by an ugly fact: The
efficient market hypothesis and stock return predictability. In Finance in Society: An Anthology in Honour of Thore Johnsen. Cappelen Damm Akademisk
2017 ISBN 978-82-02-51610-9. p. 252-287
·
Har
fravalg av revisor ført til dårligere finansieringsvilkår. (Do the terms of financing decrease for
companies that vote down their auditor?) Praktisk
Økonomi & finans, 2016, 32 (1): 111-125 (with Limei Che).
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Resultatføring
av inntekter og kostnader før og etter fravalg av revisor i små AS – Tyder
utviklingen på økte skatteunndragelser? (Is the development in revenues and expenses for firms that vote
down their auditor consistent with increased tax evasion?) Praktisk Økonomi & finans,
2016, 32 (2): 200-214.
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Governance
Structure and Firm Performance in Private Family Firms. Journal of Business Finance & Accounting
2015; 42 (9): 1216-1250 (with Limei Che).
·
Evaluation of a
change in the Norwegian legislation: The effects of making audit voluntary for
small firms (2015).
This is a 28 pages summary of the main report (in Norwegian only, 625 pages). The report is an evaluation of a change in
the regulation that took place in May 2011: Making auditing voluntary for small limited liability firms. The full report is available
in Norwegian only, but I have written a summary in English that describe the
topics we investigate, how we conducted the research, and the main findings.
Here is the short summary of the
main findings (in
Norwegian only, 4 pages)
·
Audits of
private firms. In Routledge Companion
to Auditing, edited by David Hay, W. Robert Knechel
and Marleen Willekens, 2014 (with Tobias Svanström).
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Agency
Conflicts and Auditing in Private Firms. Accounting, Organizations, and Society, 2012, 37 (7): 500-517 (with
Ole-Kristian Hope and Wayne B. Thomas).
·
Kjønnskvoterte styrer – Om virkningene av kravet til likestilling i styrene til allmennaksjeselskapene (Gender
Quotas for Company Boards: The Impact of the Requirements for Gender Equality
on the Boards of Public Limited Companies). Praktisk økonomi & finans,
2011, 28 (4): 67-88.
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Auditor
Independence in a Private Firm and Low Litigation Risk Setting. The Accounting Review, 2010. 85 (2):
573-605 (with Ole-Kristian Hope).
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Taxable
Income Differences Between Foreign and Domestic Controlled Companies in Norway, The
European Accounting Review, 2004,
Vol. 13, no. 4, pp. 713-741 (with Shahrokh Saudagaran).
·
Accounting
Differences and Firm Valuation, The
International Journal of Accounting, 1998, Vol 33, no 5, pp. 529 – 567
(with med Raymond D. King).