John Christian Langli
Professor and Head of Department
Department of Accounting and Operations Management
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.
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.
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Innføring i finansregnskap/årsregnskap
· 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).
· 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).
· 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).