John Christian Langli
Professor and Head of Department
Department of Accounting and Operations Management
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Innføring i finansregnskap/årsregnskap
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. Starting in 2021, I’m the Chairman of the Board of the Norsk Regnskapsstiftelse (Norwegian Accounting Standard Setting Board).
· 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)
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)