Send me an email if you are interested in any of the works. I have recently fixed broken links and made several new PDFs available. Feel free to check it out.

Email: ibn[at]turmusic.no.

2020:

  • Fallan, Even (2020). Bruk av informasjon fra foretaks miljørapportering til ressursallokerings- og kontrollformål. I T. Stenheim, K. M. Baksaas & E. Kulset (Red.), Aktuelle temaer i regnskap og revisjon (Kap. 9). Oslo: Cappelen Damm Akademisk. [BOOK CHAPTER]
    • A PDF of the paper is available here
    • This paper applies a theoretical framework of demand for (environmental reporting) information that is further developed from that of Fallan (2013) below. An important part of the framework is the stewardship incentive demand (ex ante use of information), formally derived in Gjesdal’s (1981, JAR) seminal paper “Accounting for stewardship”.
  • Fallan, Even (2020). Attestasjon av rapportering om sosiale og miljømessige forhold i Norge og internasjonalt – kort blikk på historie, standarder og praksis. I T. Stenheim, K. M. Baksaas & E. Kulset (Red.), Aktuelle temaer i regnskap og revisjon (Kap. 10). Oslo: Cappelen Damm Akademisk. [BOOK CHAPTER]
  • Wiklund, Tom Erik, Annexstad, Sjur and Fallan, Even (2020). Hva påvirker adopsjon av digitaliseringsverktøy i revisjonsbransjen i Norge? I T. Stenheim, K. M. Baksaas & E. Kulset (Red.), Aktuelle temaer i regnskap og revisjon (Kap. 7). Oslo: Cappelen Damm Akademisk. [BOOK CHAPTER]
  • Fallan, Even and Granrud, Hans Roger (2020). Attestasjon av rapportering om sosiale, miljømessige og økonomiske forhold (miljø, samfunnsansvars- og bærekraftsrapportering). I Stenvold & Degerstrøm (Red.), Revisjonshandlinger i praksis (Kap. 36). Bergen: Fagbokforlaget. [BOOK CHAPTER]

2019:

  • Fallan, Even and Fallan, Lars (2019). Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR? Scandinavian Journal of Management, 35(3)  [JOURNAL ARTICLE]

2018:

  • Fallan, Even, Antonsen, Stein, Fallan, Lars and Olsen, Tor-Eirik (2018). Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted? International Journal of Accounting and Taxation, 6(1), 18-30. [JOURNAL ARTICLE]

2017:

  • Fallan, Even (2017). Miljøkatastrofer og strategisk miljørapportering. I (red.) Hafting, Tore (red.): Krisehåndtering, planlegging og handling. Fagbokforlaget. [BOOK CHAPTER]
  • Fallan, Even og Fallan, Lars (2017). Er regnskapsreguleringer avgjørende for kvaliteten på miljøinformasjon i årsrapporten?. I Busch, T., Olaussen, J.O. og Pettersen, I.J (red.): Bred og spiss! NTNU Handelshøyskolen 50 år: En vitenskapelig jubileumsantologi, 133-154. Fagbokforlaget. [BOOK CHAPTER]
  • Fallan, Even, Antonsen, Stein, Fallan, Lars and Olsen, Tor-Eirik (2017). Bortfall av revisjonsplikt og utsatte bransjer. I Busch, T., Olaussen, J.O. og Pettersen, I.J (red.): Bred og spiss! NTNU Handelshøyskolen 50 år: En vitenskapelig jubileumsantologi, 77-94. Fagbokforlaget. [BOOK CHAPTER]

2016:

  • Fallan, Even (2016). Environmental Reporting Regulations and Reporting Practices. Social and Environmental Accountability Journal, 36 (1), 34-55. [JOURNAL ARTICLE]
    • A PDF of the paper is available here
    • DOI: http://www.tandfonline.com/doi/full/10.1080/0969160X.2016.1149300
    • The paper is cited by, e.g.,
      • Helen Tregidga & Matias Laine (2021). Stand-alone and integrated reporting. Chapter 8 in Bebbington, J., Larrinaga, C., O’Dwyer, B. & Thompson, I (eds.): Routledge Handbook of Environmental Accounting. Routledge.
      • Carlos Larrinaga & Juliette Sen (2021). Norm Development in Environmental Reporting. Chapter 10 in Bebbington, J., Larrinaga, C., O’Dwyer, B. & Thompson, I (eds.): Routledge Handbook of Environmental Accounting. Routledge.
  • Fallan, Even (2016). Rapportering av miljøinformasjon i offentlig sektor: kontroll- og tillitsbasert styring. I Høyer, H. C., Kasa, S. og Tranøy, B. S. (red.): Tillit, styring, kontroll. Oslo: Universitetsforlaget. [BOOK CHAPTER]

2015:

  • Fallan, Even (2015). Corporate Social Responsibility and Tax
    Aggressiveness: A Test of Legitimacy Theory. Social and Environmental Accountability Journal, 35 (3), 198-200. [REVIEW ARTICLE]

  • Fallan, Even (2015c). Explaining the variation in adoption rates of the information content of environmental disclosure: an exploration of innovation adoption theory. Journal of Accounting and Organizational Change, 11 (2), 47-268. [JOURNAL ARTICLE]
    • DOI: http://www.emeraldinsight.com/doi/pdfplus/10.1108/JAOC-11-2012-0106
    • A PDF of the whole paper, including external appendices, is available here.
    • I am particularly happy with the (within CSR reporting research) novel idea and approach (new application and combination of theories for the research area) of this paper. The availability of this contribution is partially reduced by the fact that important parts of the paper, in the journal edition, is placed in external appendices (that the paper refers to). However, in the PDF above the external appendices are included.
    • I am also happy that Carol Adams and Carlos Larrinaga are recognising this, citing and discussing the paper in their large meta-analysis: “Adams, C. A. & Larrinaga, C. (2019). Progress: engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing & Accountability Journal, 32(8), 2367-2394.
    • This paper (Fallan, 2015c) also applies the idea of stewardship incentive demand, adopted in an environmental reporting context by Fallan (2013) from the seminal work of Gjesdal (1981, JAR) “Accounting for stewardship”.

2014:

  • Fallan, Even (2014b). Description of 13 environmental information content categories. The work is available here as a PDF document. [APPENDIX TO JOURNAL ARTICLE] [This work is an external, but still integrated part of the paper Fallan (2015c) listed above]
  • Fallan, Even (2014a). The constructs of compatibility, trialability, complexity, observability and relative advantage: prediction of adoption rates of environmental disclosure content categories by exploration of innovation adoption theory. The work is available here as a PDF document. [APPENDIX TO JOURNAL ARTICLE] [This work is an external, but still integrated part of the paper Fallan (2015c), listed above]

2013:

  • Fallan, Even (2013). Exploration of resource allocation decision making demand and stewardship demand for environmental disclosure. In Fallan, E.: Issues on supply and demand for environmental accounting information. PhD Series 41-2013, Copenhagen Business School. [BOOK CHAPTER]
    • A PDF of the paper is available here
    • The most important contribution of this paper is probably the theoretical framework of CSR reporting objectives (developed from traditional financial accounting objectives, e.g. Gjesdal (1981)).
    • The most innovate part of the theoretical framework is the “ex ante use of reporting” concerning the stewardship/accountability/control objective – i.e. use of accounting information before it is reported (cf. Gjesdal, 1981). The idea is that if a steward/agent knows she/he is going to be held accountable for her/his actions/decisions (through the reported information), the steward/agent has an incentive to act more in line with the master’s/principal’s objectives in order to have favorable information to report. Thus, CSR reporting may be in demand even if very few stakeholders read it. They want it to be there for stewardship purposes.
    • The framework is applied by, e.g., Kirsty Munroe and Phillip Shrives (Northumbria University, Newcastle, UK) in their 2018 EAA conference paper: “The use of environmental reporting – A story of stewardship from the perspective of NGO’s.”
    • The idea of stewardship incentive demand is also applied in external appendices in Even Fallan (2015c).
    • The teoretical framework adopted for environmental/CSR reporting purposes in this paper (Fallan, 2013), is further developed in “Fallan, Even (2020). Bruk av informasjon fra foretaks miljørapportering til ressursallokerings- og kontrollformål.”
  • Fallan, Even (2013). Explaining adoption rates of information content of environmental disclosure: an exploration of innovation adoption theory. In Fallan, E.: Issues on supply and demand for environmental accounting information. PhD Series 41-2013, Copenhagen Business School. [BOOK CHAPTER]
  • Fallan, Even and Fallan, Lars (2013). Voluntarism versus regulation: Lessons from public disclosure of environmental performance information in Norwegian companies. In Fallan, E.: Issues on supply and demand for environmental accounting information. PhD Series 41-2013, Copenhagen Business School. [BOOK CHAPTER]
  • Fallan, Even (2013). The representativeness of the annual report as data source in CSR reporting research. In Fallan, E.: Issues on supply and demand for environmental accounting information. PhD Series 41-2013, Copenhagen Business School. [BOOK CHAPTER]
  • Fallan, Even (2013). Innholdet i selskapers miljørapportering i årsrapporten. I Elvegård, L., Pettersen, I. J. m.fl. (red.): Bedriftsledelse. Ulike perspektiver og tilnærminger til ledelse, økonomistyring og samfunnsansvar. Akademika forlag, Trondheim. [BOOK CHAPTER]

2009:

2008:

  • Fallan, Even and Fallan, Lars (2008). Voluntarism versus regulation: Lesson from public disclosure of environmental performance information in Norwegian companies. TØH-serien 2008:2, Trondheim Business School Høgskole (Trondheim Økonomiske Høgskole). [RESEARCH ARTICLE]

2007:

  • Fallan, Even and Fallan, Lars (2007). A longitudinal and cross-sectional analysis of volume and content of corporate environmental disclosure in Norwegian companies: A research note on innovativeness and adoption. TØH-serien 2007:5, Trondheim Business School (Trondheim Økonomiske Høgskole). [RESEARCH ARTICLE]
  • Fallan, Even (2007). Miljørapportering i norske selskaper 1987-2005 – En empirisk undersøkelse av rapporteringspraksis i et innovasjonsteoretisk perspektiv. Cand. merc. thesis, Norwegian School of Economics (Norges Handelshøyskole). [THESIS]

2001:

  • Fallan, Even (2001). Regnskapsføring av pensjonsforpliktelser i norske kulturinstitusjoner. Working paper, Norwegian School of Economics. [UNPUBLISHED RESEARCH PAPER]

2000:

  • Fallan, Even (2000). Begrepsavklaring innen miljørapportering i et internasjonalt perspektiv – en sammenligning av ulike regnskapsstandarder. Working paper, Norwegian School of Economics. [UNPUBLISHED RESEARCH PAPER]

1998:

  • Fallan, Even (1998). Miljørapportering i resultatregnskap og balanse. MSc. thesis, Norwegian School of Economics. (In Norwegian: siviløkonomoppgave, Norges Handelshøyskole). [THESIS]