John Christian Langli 

 

Professor and Head of Department
Department of Accounting and Operations Management
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. Starting in 2021, I’m the Chairman of the Board of the Norsk Regnskapsstiftelse (Norwegian Accounting Standard Setting Board).

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)