Aarhus University Seal

Nikolaj Niebuhr Lambertsen


Assistant Professor

Primary affiliation

Nikolaj Niebuhr Lambertsen

Areas of expertise

  • Financial Accounting
  • Contract Theory

Contact information

Email address


I conduct research on firm’s strategic reporting choices. Strategic reporting includes voluntary disclosure and earnings management. I provide new insights by considering how behavioral biases affect reporting choice. For example, do overconfident managers make more voluntary disclosures?

I also conduct research on how accounting measures should be used in contracts. I am currently researching how to combine accounting- and equity-based compensation as well as how to rank performance measures when people disagree.

Teaching activities

I am involved in teaching at our master’s program in auditing and our master’s program in management accounting and control. In these programs I teach accounting theory and IFRS standards.

In addition to this, I supervise students on bachelor, master and phd level.

Selected publications

Use arrow keys on your keyboard to explore