• Agency conflicts and auditing in private firms 

      Hope, Ole-Kristian; Langli, John Christian; Thomas, Wayne B. (Journal article; Peer reviewed, 2012)
      We are interested in understanding how agency conflicts in private firms arise through ownership structures and family relationships. Specifically, we analyze auditors’ increase of effort and firms’ choice of auditors ...
    • Auditor independence in a private firm and low litigation risk setting 

      Hope, Ole-Kristian; Langli, John Christian (CCGR Working Paper, Working paper, 2007)
      We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms for which the risk of auditor reputation loss is lower than for ...
    • Audits of private firms 

      Langli, John Christian; Svanström, Tobias (CCGR Working Paper;1/2013, Working paper, 2013)
      Private and public firms differ across a number of important dimensions. Public firms are under scrutiny by stock exchanges, regulators, and market participants and they share the feature of separation of ownership and ...
    • Earnings Management Priorities of Private Family Firms 

      Abdolmohammadi, Mohammad; Kvaal, Erlend; Langli, John Christian (CCGR Working Paper;3/2010, Working paper, 2010)
      We compare earnings management priorities of private family and private non-family firms. Our study is made possible by the availability of a new and unique database on family relationships between CEOs, board members and ...
    • Governance structure and firm performance in private family firms 

      Che, Limei; Langli, John Christian (Journal article; Peer reviewed, 2015)
      Although a large proportion of firms are family owned and most family firms are private, our understanding of private family firms is limited. Using confidential information on family relationship between board members, ...
    • Har fravalg av revisor ført til dårligere finansieringsvilkår? 

      Langli, John Christian; Che, Limei (Journal article; Peer reviewed, 2016)
      En rekke aksjeselskaper (ASer) valgte bort revisor i 2011. Dersom fravalget av revisor påvirket bankenes eller kreditorenes risikovurdering, er det rimelig å forvente at selskapene som valgte bort revisor vil få høyere ...
    • Kjønnskvoterte styrer: om virkninger av kravet til likestilling i styrene til allmennaksjeselskapene 

      Langli, John Christian (Journal article; Peer reviewed, 2011)
      Hvorfor var det så stor kjønnsubalanse i ASA-styrene at det måtte innføres en kvoteringsregel? Utviklingen etter at Gabrielsen annonserte regelen tyder på at Gabrielsen og departementet tok feil: Menn og kvinner har – tross ...
    • Resultatføring av inntekter og kostnader før og etter fravalg av revisor i små AS: tyder utviklingen på økte skatteunndragelser? 

      Langli, John Christian (Journal article; Peer reviewed, 2016)
      Hvis selskaper som velger bort revisor begynner å selge svart eller kreve fradrag for fiktive eller private utgifter etter fravalget av revisor, vil de ha en lavere vekst i omsetningen eller en svakere utvikling i ...