Establishing a Certified Public Sector Auditor Qualification: The Danish Case and its Implications

Publikation: Working paperForskning

119 Downloads (Pure)


This paper examines recent attempts to professionalize Danish public sector auditing by the establishment of a certification of public sector auditors known in Danish as Certificeret Offentlig Revisor (COR). The establishment of the COR-certification has led to a dispute over the public sector auditing jurisdiction between a coalition of public sector auditors and the professional bodies of the private sector auditors. The paper outlines the process that led to the decision to create the COR-certification, analyse the COR coalition’s attempt to build a network of support for its jurisdictional claim of expertise, and discusses the general implications of the case for the ongoing attempt to create a European certification of public sector auditors.
UdgiverDepartment of Accounting and Auditing, Copenhagen Business School
Antal sider28
StatusUdgivet - 2008
NavnWorking Paper / Department of Accounting and Auditing. Copenhagen Business School

Bibliografisk note

Paper presented at the 5th EIASM International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam September 3-5, 2008