Browsing Brage INN by Author "Skærbæk, Peter"
Now showing items 1-4 of 4
-
The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9
Pucci, Richard; Skærbæk, Peter (Peer reviewed; Journal article, 2019)This paper adds to the literature on the role of financial economics in accounting standard-setting by analyzing the co-performation of an economic theory – the Efficient Market Hypothesis (EMH) – in the construction of a ... -
Contested organizational change and accounting in trials of incompatibility
Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell (Journal article; Peer reviewed, 2019)This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the ... -
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing
Skærbæk, Peter (Peer reviewed; Journal article, 2022)Purpose – The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing. Design/methodology/approach – In this paper, the author reflects and debates the ... -
The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks
Themsen, Tim Neerup; Skærbæk, Peter (Peer reviewed; Journal article, 2018)This article examines the long-term dynamics among a best-practice risk management framework, risk management technologies and the translation of uncertainties into risks by using a longitudinal case study of a large ...