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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 (2025-11)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	29
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	22
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	18
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	16
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	14
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	11
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	8
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	8
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	6
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	6

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Top papers by Downloads last month (2025-11)

Paper	Downloads
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	7
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	5
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	4
Earnings management to avoid earnings decreases and losses Finn Schøler	2
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	2
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	2
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1

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Top papers by Abstract Accesses last 3 months (2025-09 to 2025-11)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	73
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	67
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	57
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	57
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	56
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	40
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	34
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	33
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	30
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	23

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Top papers by Downloads last 3 months (2025-09 to 2025-11)

Paper	Downloads
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	22
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	14
Earnings management to avoid earnings decreases and losses Finn Schøler	13
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	12
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	12
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	10
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	9
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	9
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	6

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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	1550
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1229
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1108
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1098
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	988
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	979
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	969
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	920
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	892
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	854

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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	284
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	125
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	103
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	95
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	87
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	81
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	75
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	58
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	57
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	38

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