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John Christian Langli |
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Professor | Department
of Accounting, Auditing, and Business Analytics
John.C.Langli@bi.no |
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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.
Selected publications*
·
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.
·
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).
·
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.
·
Governance
Structure and Firm Performance in Private Family Firms. Journal of Business Finance & Accounting
2015; 42 (9): 1216-1250 (with Limei Che).
·
Audits
of private firms. In Routledge
Companion to Auditing, edited by David Hay, W. Robert Knechel
and Marleen Willekens, 2014 (with Tobias Svanström).
·
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.
·
Auditor
Independence in a Private Firm and Low Litigation Risk Setting. The Accounting Review, 2010. 85 (2):
573-605 (with Ole-Kristian Hope).
·
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).
* (All articles are the sole copyright of the
respective publishers. Materials are provided for educational use only)
Evaluation of a change in
the Norwegian legislation: The effects of making audit voluntary for small
firms
On behalf of the Norwegian Ministry of Finance, I (together with some of
my colleagues) undertook an evaluation of a change in regulation that took
place in May 2011; Making auditing voluntary for small limited liability firms.
The 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.
·
Evaluation of a
change in the Norwegian legislation: The effects of making audit voluntary for
small firms. English summary, 28 pages.
·
Main report (in Norwegian only,
625 pages)
·
Main findings (in Norwegian only,
4 pages)