Conny Overland

University of Gothenburg, Department of Business Administration

Assistant professor, PhD

Göteborg, SE 405 30

Sweden

SCHOLARLY PAPERS

6

DOWNLOADS

991

TOTAL CITATIONS

1

Scholarly Papers (6)

1.

Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 69 Posted: 13 Aug 2021 Last Revised: 14 Aug 2023
Norwegian University of Science and Technology (NTNU) - NTNU Business School, University of Gothenburg, Department of Business Administration and University of Gothenburg, Department of Business Administration
Downloads 458 (126,213)

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Management disclosure; key audit matters; ISA 701; accounting policy and estimate; IAS 1; audit committee

2.

Joint Cost Allocation and Cogeneration

Number of pages: 25 Posted: 30 Mar 2014
Conny Overland and Anders Sandoff
University of Gothenburg, Department of Business Administration and University of Gothenburg - School of Business, Economics and Law
Downloads 263 (231,312)
Citation 1

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Joint cost allocation, Mark-up pricing, District heating, Combined heat and power, Cogeneration, Sweden

3.

Employee representatives, employee related disclosures, and the implementation of the Non-Financial Reporting Directive

Number of pages: 41 Posted: 04 Sep 2021
Conny Overland, Svetlana Sabelfeld and Niuosha Samani
University of Gothenburg, Department of Business Administration, University of Gothenburg and University of Gothenburg, Department of Business Administration
Downloads 114 (478,736)

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Employee representatives, Employee related disclosures, EU Directive (2014/95), NFR, Disclosure quality

4.

Keeping It Real or Keeping It Simple? Ownership Concentration Measures Compared

Mavruk, T., Overland, C., & Sjögren, S. (2019). Keeping it real or keeping it simple? Ownership concentration measures compared. European Financial Management, 1-48, 12249. Accepted version available at: doi 10.1111/eufm.12249
Number of pages: 49 Posted: 19 Dec 2019
Taylan Mavruk, Conny Overland and Stefan Sjögren
University of Gothenburg, University of Gothenburg, Department of Business Administration and University of Gothenburg - Centre for Finance - School of Business, Economics and Law
Downloads 104 (511,945)

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distributional properties, monitoring dimension, ownership concentration measures, shareholder conflict dimension

5.

Bioenery Combines in District Heating Systems: Prospects for a Future Growth Industry?

Number of pages: 9 Posted: 14 Feb 2011
Erik Axelsson, Anders Sandoff and Conny Overland
affiliation not provided to SSRN, University of Gothenburg - School of Business, Economics and Law and University of Gothenburg, Department of Business Administration
Downloads 52 (747,778)

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bioenergy, combines, district heating, investment

6.

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

This article has been accepted for publication in the EUROPEAN ACCOUNTING REVIEW, published by Taylor & Francis. https://doi.org/10.1080/09638180.2021.1919169
Posted: 01 Sep 2016 Last Revised: 11 May 2021
Conny Overland and Niuosha Samani
University of Gothenburg, Department of Business Administration and University of Gothenburg, Department of Business Administration

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boards of directors, employee representatives, accruals quality, real earnings management