Thomas Riise Johansen

Thomas Riise Johansen is a Professor in the Department of Accounting at Copenhagen Business School (CBS), where he has been affiliated since completing his PhD in Accounting from CBS in 2005. Prior to joining CBS, he worked at Ernst & Young (1996-2005), bringing practical industry experience to his academic role. His primary academic home is within the Department of Accounting, focusing on critical intersections between auditing practices and corporate governance structures.

His research centers on auditing, sustainability accounting, corporate governance, and annual report disclosure. Key investigations include:

• The relationship between board networks and auditor selection
• Value and barriers in annual report innovation
• Performance evaluation systems within audit firms
• Public oversight mechanisms in auditing
• Information systems for sustainability reporting
• Accountability dynamics between employees and organizations

His work bridges academic rigor and practitioner relevance, addressing evolving regulatory landscapes and market demands.

Analysis of his 15 most recent publications reveals consistent focus on audit quality determinants, sustainability reporting evolution, and governance-audit interdependencies. Recent work increasingly examines EU regulatory frameworks (Taxonomy Regulation, climate risk disclosure) and Big 4 governance structures, reflecting growing emphasis on public interest accountability in auditing.

He actively supervises master's theses in accounting, auditing, and corporate governance. His current research portfolio includes projects on: 

• Revisors' declaration (FSR)
• Enforcement impact on financial reporting
• Annual report disclosure value enhancement
• TIME MIRROR: Accounting for Green Transition
• Diversity in accounting careers
• Behavioral aspects of auditor professionalism