Jan Marton

Senior Lecturer

Department of Business
Visiting address
Vasagatan 1
41124 Göteborg
Room number
Postal address
Box 610
40530 Göteborg

About Jan Marton

Jan Marton's activities include research, teaching and engagement with practice.

Jan Marton conducts both basic and applied research, within a broad spectrum of topics in financial accounting. The basic research is about methods for assessing the usefulness of financial statements on capital markets, especially stock markets. Applied research is, for example, about the relative usefulness of banks’ financial statements for equity and bond investors, the effect of different accounting standards and enforcement on the usefulness of accounting for boards, and the effect on audit quality of auditors’ personal characteristics.


Teaching is done on all levels, from introductory courses to doctoral programs. Topics covered include measurement and disclosure for different financial statement items, accounting theory, regulation, and financial statement analysis. Jan Marton also provides overviews of financial accounting research, especially in doctoral courses. A number of textbooks have been produced, for example on IFRS, accounting theory, introductory accounting, group accounting and financial statement analysis.

Engagement with practice

Previously, Jan Marton worked as certified public accountant, and as accounting specialist focused on IFRS. A large number of teaching assignments for auditors and accountants have been carried out. Some consulting work is done, e.g. in accounting for financial instruments. Publishes texts for practitioners, e.g. as a columnist in the Swedish accounting profession's magazine Balans. Works as expert witness in court cases involving accounting issues.


On other web sites

Research areas

  • Financial reporting
  • International accounting
  • IFRS
  • Accounting and capital markets

Teaching areas

  • Empirical research in accounting
  • IFRS

Selected publications

Accounting Research and Trust - A Literature Review
Baldvinsdottir, Gudrun, Hagberg, Andreas, Johansson, Inga-Lill, Jonäll, Kristina, Marton, Jan
Qualitative Research in Accounting & Management, 8:4, s. 382-424, 2011

Human Capital Disclosures and Management Practices
Ax, Christian, Marton, Jan
Journal of Intellectual Capital, 9:3, s. 433-455, 2008

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden
Marton, Jan
Accounting in Europe, 14:1-2, s. 207-216, 2017

The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives
Marton, Jan, Runesson, Emmeli
The British Accounting Review, 49:2, s. 162-180, 2017

The improbability of fraud in accounting for derivatives: A case study on the boundaries of financial reporting compliance
Hartmann, Berit, Marton, Jan, Söderström, Rebecca
European Accounting Review, 27:5, s. 845-873, 2018