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Research

Department of Accounting and Operations Management

The Department of Accounting and Operations Management conducts research in the areas of financial accounting, managerial accounting and auditing as well as in the areas of operations management and logistics. The department contributes to research-based teaching and knowledge in these areas on all levels at the various programs offered at BI Norwegian Business School.

2024

2023

2022

  • Thursday, December 1, 2022 - Live conference about digitalization

    Hakim Lyngstadås participates at a live conference about digitalization in municipalities and how it affects the controller role on national TV.

  • Thursday, November 3, 2022 - BI The Scandinavian Accounting Research Conference and Doctoral Consortium was held for the fourth time September 2nd-3rd, 2022

  • Thursday, November 3, 2022 - Production and operations management Collaboration–competition dilemma in flattening the COVID-19 curve

    van Oorschot, Kimball Elizabeth; Wassenhove, Luk N. van & Jahre, Marianne (2022). Collaboration–competition dilemma in flattening the COVID-19 curve. Production and operations management

  • Thursday, November 3, 2022 - Journal of Empirical Finance Equity issues, creditor control and market timing patterns: evidence from leverage decreasing recapitalizations

    We contribute to the literature on “market timing” by exploring periods of simultaneous equity issues and debt retirements (a leverage decreasing recapitalization, LDR).

  • Thursday, November 3, 2022 - European Journal of Operational Research Akartunali, Kerem & Dauzère-Pérès, Stéphane (2022) Dynamic Lot Sizing with Stochastic Demand Timing.

    In this paper, a novel way of modeling uncertainty on demand in the single item dynamic lot sizing problem is proposed and studied. The uncertainty is not related to the demand quantity, but rather to the demand timing, i.e., the demand fully occurs in a single period of a given time interval with a given probability and no partial delivery is allowed.

  • Zhenyang Shi (Chinese University of Hong Kong) will join the department as an Assistant Professor of Accounting.

  • Tuesday, November 1, 2022 - The Special Issue on Digitalisation and Management Control

    Hanno Roberts, Christian Andvik, Roy Ivar Andreassen and Hakim Lyngstadås are confirmed as guest editors of the Special Issue on Digitalisation and Management Control of the journal Qualitative Research in Accounting and Management.

  • Thursday, September 1, 2022 - The Scandinavian Accounting Research Conference and Doctoral Consortium at BI

    John Christian Langli and Ole-Kristian Hope organize the Scandinavian Accounting Research Conference and Doctoral Consortium at BI. Speakers include Songyi Han (NHH), Holger Daske (University of Mannheim), Pawel Bilinski (City University of London), Luciana Orozco (BI), Florin Vasvari (LBS), Ruidi Shang (Tilburg university) and Maria Correia (LBS).

  • Wednesday, August 24, 2022 - The International Workshop on Lot Sizing

    BI is hosting the International Workshop on Lot Sizing 24-26 August 2022.

  • The paper “The Leverage-Profitability Puzzle Resurrected” by B. Espen Eckbo and Michael Kisser

    published in the Review of Finance in 2021, was a finalist for the Pagano-Zechner Award for the Best Non-Investment Paper published by the journal in 2021/22. The award ceremony takes place at the upcoming annual meeting of the European Finance Association, which publishes the Review of Finance.

  • Top Downloaded Article

    Riana Steen whose paper was one of the most downloaded during its first 12 months of publication in: Risk, Hazards & Crisis in public policy.

  • Wednesday, June 1, 2022 - Norsk Regnskaps Stiftelse (The Norwegian Accounting Standards Board)

    By request of the Ministry of Finance, Norsk Regnskaps Stiftelse (The Norwegian Accounting Standards Board) appoints John Christian Langli as leader of a working group that shall discuss and suggest the organization and financing of accounting standard setting in Norway.

2021

  • Mert Erinc (Bocconi University) will join the department as an Assistant Professor of Accounting in th fall 2021

  • Monday, June 21, 2021 - Norsk Regnskaps Stiftelse (The Norwegian Accounting Standards Board) appoints John Christian Langli as chairman of the board.

    Norsk Regnskaps Stiftelse (The Norwegian Accounting Standards Board) appoints John Christian Langli as chairman of the board.

  • Tuesday, March 9, 2021 - SienceDirect New Publication: Ole-Kristian Hope

    Happy analysts. Accounting, Organizations and Society. Hope,O.-K., Li,C.,A.-P., & Rabier,M. (2020)

  • Tuesday, March 9, 2021 - ScienceDirect New Publication: Ole-Kristian Hope Hope

    Wall street analysts as investor relations officers. Journal of Corporate Finance, 67(April), 101893. Hope, O.-K., Huang,Z., & Moldovan, R. (2021)

  • Tuesday, March 9, 2021 - Wiley Online Library New Publication: Riana Steen

    Emergent learning during crisis: A case study of the arctic circle border crossing at Storskog in Norway. Risk, Hazards & Crisis in Public Policy. Steen, R., & Rønningsbakk, B. (2021)

  • Tuesday, March 9, 2021 - Wiley Online Library New Publication: Riana Steen

    Total defence resilience: Viable or not during COVID-19? A comparative study of Norway and the UK. Risk, Hazards & Crisis in Public Policy. Pollock, K. & Steen, R. (2020)

  • Tuesday, March 9, 2021 - Oxford Academic New Publication: Michael Kisser

    The leverage-profitability puzzle resurrected, 1-40. Review of Finance. Eckbo,B.E. & Kisser,M. (2020)

  • Tuesday, March 9, 2021 - Journal of Business Finance & Accounting New Publication: Akram Khalilov

    Accounting conservatism and the profitability of corporate insiders. Journal of Business, Finance & Accounting. Khalilov,A., & Osma,B.G. (2020)

  • Tuesday, March 9, 2021 - Emeraldinsight New Publication: Marianne Jahre

    Localisation of logistics preparedness in international humanitarian organisations. Journal of Humanitarian Logistics and Supply Chain Management. Frenneson, L.,Kembro, J., de Vries, H., Van Wassenhove, L.N. & Jahre, M. (2020)

  • Tuesday, March 9, 2021 - SpringerLink New Publication: Ole-Kristian Hope

    Government procurement and financial statement certification: Evidence from private firms in emerging economies. Journal of International Business Studies. Hope, O.-K., Jiang, S.,& Vyas,D. (2020)

  • Tuesday, March 9, 2021 - SpringerLink New Publication: Ole-Kristian Hope

    Analyst teams. Review of Accounting Studies. Fang, B., Hope, O.-K. (2020)

  • Tuesday, March 9, 2021 - SpringerLink New Publication: Ole-Kristian Hope

    The effects of MiFID II on sell-side analysts, buy-side analysts and firms. Review of Accounting Studies, 855-902. http://dx.doi.org/10.1007/s11142-020-09545-w Fang, B., Hope, O.-K., Huang, Z., & Moldovan, R. (2020).

  • Elisabeth Plietzsch will join the department as Assistant Professor of Accounting in february 2021. Elisabeth is currently a post-doctoral fellow at the Tuck School of Business, Dartmouth College, and has previously completed the PhD program in accounting, reporting and taxation (DART) at the University of Graz.

2020

  • Luciana Orozco and Akram Khalilov will join the department as Assistant Professors of Accounting from the fall 2020

    Luciana and Akram both have completed the PhD program with specialization in Accounting at the University of Carlos III Madrid.

  • Michael Kisser is invited for a seminar talk at the Accounting Department of the Stockholm School of Economics

  • Michael Kisser has two papers on the program of the Annual Meeting of the American Accounting Association in Atlanta, U.S.

  • Karim Tamassaouet will join the department as Assistant Professor from the fall 2020.

  • Michael Kisser has a paper on the program of the Netspar International Pension Workshop in Amsterdam, Netherlands.

  • Michael Kisser has a paper on the programme of the Swiss Accounting Research Alpine Camp (SARAC) in Andermatt, Switzerland. SARAC is a small conference organized jointly by the University of St. Gallen and HEC-University of Lausanne

  • Michael Kisser has a paper on the program of the 2020 Midyear Meeting of the Financial Accounting and Reporting Section in Memphis, U.S.

  • Kizkitza Biguri has a paper on the program of the American Finance Association in San Diego, U.S.

  • Monday, October 26, 2020 - MDPI New Publication: Eirill Bø

    Transparency as a driver for logistical efficiency in WEEE collection and transport. Logistics, 4(3), 14 Bø, E., & Baxter, J.

  • Monday, October 26, 2020 - IGI Global New Book: Eirill Bø

    Transparency issues within a transport buyer and provider relationship. In A. Dwivedi, & M.S. Alshamrani, Bø, E. (2020) Leadership strategies for global supply chain management in emergin markets. (s.78-95). IGI Global.

  • Monday, October 26, 2020 - Inderscience New Publication: Bente M. Flygansvær

    Green innovation in recycling: A preliminary analysis of reversed logistics in Norway. World Review of Entrepreneurship, Management and Sustainable Development, 15(6), 719-733. Bente M. Flygansvær, Robert Dahlstrøm

  • Tuesday, October 20, 2020 - Oxford Academic New Publication: Michael Kisser

    Tradeoff theory and leverage dynamics of high frequency debt issuers. Review of Finance. Eckbo, B. E., & Kisser, M. (2020)

  • Wednesday, October 7, 2020 - Professor/Associate Professor in Accounting.

    The Department of Accounting, Auditing and Business Analytics at BI Norwegian Business School is searching for candidates to fill a position as Professor/Associate Professor in Accounting.

  • Thursday, March 5, 2020 - New Publication: Flemming Ruud

    Update des Three Lines of Defence Models: Flexibilisierung und bessere Anwendbarkeit des Models durch Überarbeitung. Expert Focus, 93(10) 45-48. Ruud, F., & Schramm, K. (2019).

  • Thursday, March 5, 2020 - New Publication: Flemming Ruud

    Erwartungen und Mehrwert des Internen Audits: Die Rolle wirksamer Kommunikation. Expert Focus, 93(10), 49-54. Ruud, F., & Schramm, K. (2019).

  • Thursday, March 5, 2020 - Informs New Publication: John Christian Langli & Ole-Kristian Hope

    How Big-4 firms improve audit quality. Management science. Langli, J. C., Hope, O. K., & Che, L.(2020).

  • Thursday, March 5, 2020 - Elsevier New publication: Stèphane Dauzère-Pèrès

    Dynamic dispatching and preventive maintenance for parallel machines with dispatching dependent deterioration. Computers & Operations Research, 113(Jan). Wu, C. H., Yao, Y.C., Dauzère-Pérès, S., & Yu, C. J. (2020).

  • Thursday, March 5, 2020 - Elsevier New publication: Stèphane Dauzère-Pèrès

    A queue-based aggregation approach for performance evaluation of a production system with an AMHS. Computers & Operations Research, 115(March). Mohammadi, M., Dauzère-Pérès, S., Yugma, C., & Karimi-Mamaghan, M. (2020).

  • Thursday, March 5, 2020 - Elsevier New publication: Stèphane Dauzère-Pèrès

    On the importance of variability when managing metrology capacity. European Journal of Operational Research, 282, 267-276. Dauzère-Pérès, S. & Hassoun, M. (2020).

  • Thursday, March 5, 2020 - Emerald Insight New Publication: Hakim Lyngstadås

    An empirical investigation of how information sharing affects cash flow performance through competitive capability. Supply Chain Management, 24(6), 710-728. Lyngstadås, H. (2019).

  • Monday, February 17, 2020 - Luciana Orozco and Akram Khalilov

    Luciana Orozco and Akram Khalilov will join the department as Assistant Professors of Accounting from the fall 2020.

  • Monday, February 17, 2020 - New publication: Stèphane Dauzère-Pèrès

    Dynamic dispatching and preventive maintenance for parallel machines with dispatching-dependent deterioration. Computers & Operations Research,113,104779,doi:10.2016/j.cor.2019.104779 Wu,C.H.Yao, Y.C.,Dauzère-Pèrès,S.,Yu,C.J.(2020)

2019

  • Monday, April 1, 2019 - The Scandinavian Accounting Research Conference

    John Christian Langli and Ole-Kristian Hope organize the Scandinavian Accounting Research Conference at BI. Speakers include Bjørn Jørgensen (LSE), Christian Hoffman (LMU), Alastair Lawrence (LBS), Henrik Nilsson (SSE), Kim Ittonen (Hanken), David Oesch (Zurich) and Ole-Kristian Hope (Rotman/BI).

2018