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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 (2026-10)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	72
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	25
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	21
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	20
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	15
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	15
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	15
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	13
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	12
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	11

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Top papers by Downloads last month (2026-10)

Paper	Downloads
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	9
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	6
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	6
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	6
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	4
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	4
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	4
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	4
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	2

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Top papers by Abstract Accesses last 3 months (2026-08 to 2026-10)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	237
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	66
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	56
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	50
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	47
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	46
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	44
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	44
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	41
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	30

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Top papers by Downloads last 3 months (2026-08 to 2026-10)

Paper	Downloads
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	15
Earnings management to avoid earnings decreases and losses Finn Schøler	14
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	12
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	11
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	11
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	10
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	10
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	10
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	10
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	9

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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	2507
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1486
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1448
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1404
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1206
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1178
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1159
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1131
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	1028
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	1005

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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	388
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	161
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	160
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	139
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	139
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	126
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	123
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	102
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	91
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	76

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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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