|
John Christian Langli |
|
Professor | Department
of Accounting, Auditing, and Business Analytics
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.
Selected publications*
·
How Big-4 Firms
Improve Audit Quality, Management Science, forthcoming (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)