Thomas Riise Johansen

Presentation

Thomas Riise Johansen (TRJ) has a PhD in accounting from CBS (2005) and before joining CBS he worked with Ernst & Young between 1996 and 2005. TRJ''s research interests mainly include auditing, annual report disclosure and corporate governance. In particular, TRJ has research and practical interests in the interrelation between the auditor and corporate governance - e.g. the relationship between the board and the auditor - and he also focuses on the development, role and value of annual report disclosure and non-financial reporting. He has written both research- and practitioner-oriented literature in those areas. Current and recent research projects address (1) The impact of board networks on auditor choice, (2) Annual report disclosure: value and barriers for innovation, (3) Performance evaluation in audit firms: design, perceptions and consequences, (4) Public oversight arrangements in auditing, (5) The design and role of information systems in sustainability reporting and (6) Accounting and accountability to employees.

Primary research areas

• Audit firm governance
• Auditor-client relationships (board-level)
• User and preparer perceptions on annual report disclosure
• Financial/non-financial disclosure and underlying systems and processes

Courses

• Auditing, Msc. Accounting and Auditing (cand.merc.aud.)
• Course responsible for electives

Supervision

• Supervision of master theses in accounting, auditing and corporate governance