Department of Economics and Business Economics

Frank Thinggaard

  1. 2019
  2. Published

    Løsning af regnskabsmæssige problemstillinger under ÅRL (årsregnskabsloven). / Thinggaard, Frank; Schøler, Finn.

    In: Revision & Regnskabsvaesen, No. 10, 01.10.2019, p. 20-31.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  3. 2018
  4. Published

    Exploring the effectiveness of EU law concerning reports on payments to governments: Reflections for the EU. / Thinggaard, Frank (Member of author collaboration); The Star Collective (Social well-being through Transparency and Accountability Research) (38 researchers).

    The STAR collective: SOCIAL well-being through TRANSPARENCY and ACCOUNTABILITY RESEARCH, 2018. 49 p.

    Research output: Book/anthology/dissertation/reportReportResearch

  5. Published

    From joint to single audits : – audit quality differences and auditor pairings. / Holm, Claus; Thinggaard, Frank.

    In: Accounting and Business Research, Vol. 48, No. 3, 2018, p. 321-344.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  6. Published

    Loan Loss Announcements by Regulatory Authorities, Contagion and the Role of Auditors. / Bartholdy, Jan; Thinggaard, Frank.

    2018. Paper presented at 2018 FMA Annual Meeting, San Diego, United States.

    Research output: Contribution to conferencePaperResearchpeer-review

  7. 2017
  8. Published

    The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark. / Thinggaard, Frank.

    In: Accounting in Europe, Vol. 14, No. 1-2, 16.05.2017, p. 67 –79.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  9. 2016
  10. Published

    Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency. / Holm, Claus; Thinggaard, Frank.

    In: International Journal of Auditing, Vol. 20, No. 1, 01.03.2016, p. 1-16.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  11. 2015
  12. Published

    The Information Content of Note Disclosures and MD&A Information in the Financial Report – A Study of Market Reactions in Denmark. / Thinggaard, Frank; Sønderby Jeppesen, Carsten; Madsen, Kasper.

    In: Danish Journal of Management & Business, Vol. 79, No. 4, 31.12.2015, p. 25-42.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  13. 2014
  14. Published

    From joint to single audits – Audit quality differences and auditor pairing background. / Holm, Claus; Thinggaard, Frank.

    2014. Paper presented at Nordic Accounting Conference, Copenhagen, Denmark.

    Research output: Contribution to conferencePaperResearchpeer-review

  15. Published
  16. Published

    Leaving a joint audit system : Conditional fee reductions. / Holm, Claus; Thinggaard, Frank.

    In: Managerial Auditing Journal, Vol. 29, No. 2, 2014, p. 131-152.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  17. 2013
  18. Published

    The Choice of Single or Joint Audits by Danish Listed Companies. / Holm, Claus; Thinggaard, Frank.

    Symposium i Anvendt Statistik 2013. ed. / Peter Linde. Aarhus : Danmarks Statistik, 2013. p. 68-78.

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearchpeer-review

  19. 2012
  20. Published

    Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark. / Holm, Claus; Thinggaard, Frank.

    2012. Paper presented at American Accounting association annual Meeting, Washington DC, United States.

    Research output: Contribution to conferencePaperResearchpeer-review

  21. Published

    Selskabsret, regnskab og revision i den almene boligsektor. / Thinggaard, Frank; Kiertzner, Lars (Editor).

    Regnskab og revision i visse fonde og foreninger. ed. / Lars Kiertzner; Frank Thinggaard. 2. ed. København : Karnov Group, 2012. p. 205-253+296-311.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  22. 2010
  23. Published

    Joint audits - benefit or burden? / Holm, Claus; Thinggaard, Frank.

    2010. Paper presented at European Accounting Association 33rd Annual Congress EAA 2010, Istanbul, Turkey.

    Research output: Contribution to conferencePaperResearchpeer-review

  24. Published

    Mark-to-Funding - En ny regnskabsregel til finanskriser? / Thinggaard, Frank.

    In: Finans/Invest, No. 6, 2010, p. 24-27.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  25. Published

    Når selskabsretlig kvalifikation bestemmer regnskabsmæssig klassifikation : En undersøgelse af den nye lovgivning for den almene boligsektor i Danmark. / Edlund, Hans Henrik; Thinggaard, Frank.

    In: Nordisk Tidsskrift for Selskabsret, 2010, p. 106-118.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  26. 2009
  27. Published

    IAS 39 og konverterbar gæld. / Fredslund Møller, Peder; Thinggaard, Frank.

    Aarhus School of Business, Aarhus University, Department of Business Studies, 2009.

    Research output: Working paperResearch

  28. Published

    Reklassifikation i bankregnskaberne - regler og effekt. / Thinggaard, Frank.

    In: Finans/Invest, No. 3, 2009, p. 9-12.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  29. 2008
  30. Published

    Determinants of Audit Fees : Evidence from a Small Capital Market with a Joint Audit Requirement. / Kiertzner, Lars; Thinggaard, Frank.

    In: International Journal of Auditing, Vol. 12, No. 2, 2008, p. 141-158.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  31. Published

    Has financial statement information become less relevant? Longitudinal evidence from Denmark. / Thinggaard, Frank; Damkier, Jesper.

    In: Scandinavian Journal of Management, Vol. 24, No. 4, 2008, p. 375-387.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  32. Published

    Regnskabsinformation og "anden information" på det danske aktiemarked. / Thinggaard, Frank; Møller, Peter Fredslund; Damkier, Jesper.

    In: Nationaloekonomisk Tidsskrift, Vol. 146, No. 2, 2008, p. 109-134.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  33. 2007
  34. Published

    Fair values ved første indregning i regnskabet? en vurdering af argumentationen i IASBs Discussion Paper (1). / Thinggaard, Frank; Nilsson, Sven-Arne.

    In: Revision og Regnskabsvaesen, Vol. 76, No. 4, 2007, p. 12-18.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  35. Published

    Fair values ved første indregning i regnskabet? en vurdering af argumentationen i IASBs Discussion Paper (2). / Thinggaard, Frank; Nilsson, Sven-Arne.

    In: Revision og Regnskabsvaesen, Vol. 76, No. 5, 2007, p. 26-33.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  36. Published

    Svag analys ger allt för långtgående konsekvenser : Del 2: Fortsatt prövning av argumentationen i IASB:s diskussionsrapport. / Thinggaard, Frank; Nilsson, Sven-Arne.

    In: Balans, Vol. 33, No. 4, 2007, p. 44-47.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  37. Published

    Verkligt värde vid första redovisningstillfället? en prövning av argumentationen i IASB:s diskussionsrapport. / Thinggaard, Frank; Nilsson, Sven-Arne.

    In: Balans, Vol. 33, No. 3, 2007, p. 41-44.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  38. 2006
  39. Published

    Performance Reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS1. / Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; Gebhardt, Günther; Hoogendoorn, Martin; Marton, Jan; Di Pietra, Roberto; Mora, Araceli; Peasnell, Ken.

    In: European Accounting Review, Vol. 3, 2006, p. 35-63.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  40. 2005
  41. Published

    Book Review: Is Fair Value Fair? Financial Reporting from an International Perspective. / Thinggaard, Frank.

    In: European Accounting Review, Vol. 14, No. 1, 2005, p. 239-243.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperLiterature reviewResearch

  42. Published

    En kritisk vurdering af forslag til ændring af årsregnskabsloven. / Thinggaard, Frank.

    In: Revision og Regnskabsvaesen, No. 12, 2005, p. 6-12.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  43. Published

    Has Financial Statement Information become Less Relevant? The Danish Experience. / Thinggaard, Frank; Damkier, Jesper.

    Aalborg, 2005. 24 p.

    Research output: Book/anthology/dissertation/reportReportResearch

  44. Published

    Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper. / Thinggaard, Frank; Evans, Lisa; Gebhardt, Günther; Hoogendoorn, Martin; Marton, Jan; Di Pietra, Roberto; Mora, Araceli; Vehmanen, Petri; Wagenhofer, Alfred.

    In: European Accounting Review, Vol. 2, 2005, p. 23-45.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  45. 2004
  46. Published

    Analyse af revisionshonorarer i danske børsnoterede selskaber. / Kiertzner, Lars; Thinggaard, Frank.

    2004.

    Research output: Working paperResearch

  47. Published

    Analyse af revisionshonoraret i danske børsnoterede selskaber. / Kiertzner, Lars; Thinggaard, Frank.

    2004. p. 31.

    Research output: Working paperResearch

  48. Published

    Den almene boligsektor - regnskab og revision. / Thinggaard, Frank.

    Regnskab og revision i væsentlige fonde og foreninger. ed. / Lars Kiertzner og Frank Thinggaard. Forlaget Thomson A/S : Medusa, 2004. p. 157-194.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  49. Published

    Indregning. / Thinggaard, Frank.

    Håndbog i årsrapport. ed. / Lars Kiertzner. Kbh. : Revifora, 2004. p. 97-252.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  50. Published

    Internationalisering af regnskabsreguleringen. / Thinggaard, Frank.

    Håndbog i årsrapport. ed. / Lars Kiertzner. Kbh. : Medusa, 2004. p. 13-34.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  51. Published

    Regnskab og revision i væsentlige fonde og foreninger. / Kiertzner, Lars; Thinggaard, Frank.

    København : Karnov Group, 2004. 156 p.

    Research output: Book/anthology/dissertation/reportBookResearch

  52. Published
  53. Published
  54. 2002
  55. Published
  56. 2001
  57. Published

    Annual Earnings Announcements and Market Reaction: The Influence of Screening Criteria for Thin Trading. / Møller, Peder Fredslund; Thinggaard, Frank; Lønroth, Helle L.

    2001.

    Research output: Working paperResearch

  58. Published

    Benchmarking i eksternt regnskab og revision. / Thinggaard, Frank; Kiertzner, Lars.

    Benchmarking på tværs af faggrænser. ed. / Michael Christensen (ed.). København : Djøf Forlag, 2001. p. s. 109-138.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  59. Published

    Pengestrømsopgørelser i almene boligafdelinger. / Thinggaard, Frank.

    In: Boligselskabernes Landsforening - Kursusmateriale til boligøkonomi, 2001.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  60. 2000
  61. Published

    EU kræver internationale regnskabsregler. / Thinggaard, Frank.

    In: Finans/Invest, No. 6, 2000.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  62. Published

    Årsregnskabsmeddelelser - aktiemarkedets effektivitet og dets forventninger. / Lønroth, Helle Langhoff; Møller, Peder Fredslund; Thinggaard, Frank.

    In: Nationaloekonomisk Tidsskrift, Vol. 138, No. 1, 2000, p. 189-204.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  63. 1999
  64. Published

    Aktiemarkedets brug af årsregnskabet. / Thinggaard, Frank; Lønroth, Helle Langhoff; Møller, Peder Fredslund.

    1999.

    Research output: Working paperResearch

  65. Published

    Aktiemarkedets brug af årsregnskabet. / Thinggaard, Frank; Lønroth, Helle Langhoff; Møller, Peder Fredslund.

    In: Revision og Regnskabsvaesen, Vol. 9, 1999, p. 12-24.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  66. Published

    Annual earnings announcements and market reaction: The case of a small capital market. / Lønroth, Helle Langhoff; Møller, Peder Fredslund; Thinggaard, Frank.

    1999. Paper presented at EIASM Symposium on Market Based Accounting Research With Focus on Valuation, Risk and Financial Statement Analysis, November, .

    Research output: Contribution to conferencePaperResearch

  67. Published

    Forskning i regnskaber. / Thinggaard, Frank.

    In: Jyllands-Posten, 1999.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperContribution to newspaper - Newspaper articleCommunication

  68. Published

    Månedens Synspunkt: Det danske aktiemarkeds reaktioner på årsregnskaber. / Thinggaard, Frank; Lønroth, Helle Langhoff; Møller, Peder Fredslund.

    In: Synspunkt, No. 328, september, 1999, p. 19-21.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  69. Published

    Årsregnskaber er stadig nyheder. / Thinggaard, Frank.

    In: Jyllands-Posten, 1999.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperContribution to newspaper - Newspaper articleCommunication

  70. 1997
  71. Published

    Modregning i IAS 32 - hvordan man undgår, at terminskontrakter puster balancen op. / Thinggaard, Frank.

    Institut for Regnskab om regnskab. Århus : Handelshøjskolen i Århus, Institut for Regnskab, 1997. p. s. 116-126.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  72. Published

    Opsigtsvækkende nyt om derivater fra USA. / Thinggaard, Frank.

    In: Revisjon og Regnskap, No. nr. 1, 1997, p. 11-19.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  73. Published

    The big six, regnskabsbrugerne og FASBs nye regler om derivater. / Thinggaard, Frank.

    Institut for Regnskab om regnskab. Århus : Handelshøjskolen i Århus, Institut for Regnskab, 1997. p. s. 127-155.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  74. 1996
  75. Published

    Danske virksomheders brug af derivatmarkederne (1). / Thinggaard, Frank.

    In: Finans/Invest, No. nr. 2, 1996, p. 10-13.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  76. Published

    Danske virksomheders brug af derivatmarkederne (2). / Thinggaard, Frank.

    In: Finans/Invest, No. nr. 3, 1996, p. 21-24.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  77. Published

    Få dit sprog ned på jorden revisor. / Thinggaard, Frank.

    In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 26, No. 6, 1996, p. 7-9.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  78. Published

    Mark-to-market accounting, hedge accounting or historical cost accounting for derivative financial instruments? A survey of financial analysts in Denmark. / Thinggaard, Frank.

    In: European Accounting Review, Vol. 5, No. 1, 1996, p. 57-75.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  79. Published

    Valutasikring og insiderhandel : belyst juridisk, finansielt og regnskabsmæssigt. / Clausen, Nis Jul; Pedersen, Frank; Thinggaard, Frank.

    Kbh. : Djøf Forlag, 1996. 88 p.

    Research output: Book/anthology/dissertation/reportBookResearch

  80. 1995
  81. Published

    Første endelige dom om insider-handel på trapperne. / Thinggaard, Frank.

    In: Finans/Invest, No. 1, 1995, p. 14-15.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  82. Published

    Insider-handel: Verdens strammeste regler - men ingen domme. / Thinggaard, Frank.

    In: Finans/Invest, No. 1, 1995, p. 10-13.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  83. Published

    Nu skal finansielle risici frem i lyset. / Thinggaard, Frank.

    In: Finans/Invest, No. 6, 1995, p. 15-19.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  84. Published

    På jagt efter fejl i regnskaberne. / Thinggaard, Frank.

    In: Finans/Invest, 1995, p. 17-18.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review