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The statistics for 2010-06, 2012-04 (half month), 2012-05 and 2012-06 have unfortunately been lost. We regret this.

The raw data

The raw data

Top papers by Abstract Accesses last month (2026-03)

Paper	Accesses
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	35
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	32
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	21
Earnings management to avoid earnings decreases and losses Finn Schøler	20
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	20
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	19
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	17
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	16
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	11
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	10

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Top papers by Downloads last month (2026-03)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	27
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	25
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	18
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	11
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	9
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	8
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	5
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	4
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	2

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Top papers by Abstract Accesses last 3 months (2026-01 to 2026-03)

Paper	Accesses
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	108
Earnings management to avoid earnings decreases and losses Finn Schøler	100
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	95
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	92
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	71
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	51
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	50
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	50
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	36
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	34

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Top papers by Downloads last 3 months (2026-01 to 2026-03)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	49
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	27
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	21
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	11
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	10
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	8
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	5
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	5
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	2

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Top papers by Abstract Accesses all months (from 2006-05)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	1672
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1346
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1241
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1216
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1053
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1050
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1048
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	981
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	935
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	899

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Top papers by Downloads all months (from 2006-05)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	335
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	135
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	131
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	103
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	96
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	92
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	92
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	63
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	59
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	45

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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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This page generated on 2026-04-01 05:56:43.