Department of Accounting

  • Denmark

Research Output 1998 2020

2015
99 Downloads (Pure)

O justo valor et a ligaçao perdida entre contabilidade e auditoria

Translated title of the contribution: Fair Value and the Missing Correspondence between Accounting and Auditing Klarskov Jeppesen, K. & Liempd, D. V., 2015, In : Revista Científica General José María Córdova. 13, 16, p. 135-172

Research output: Contribution to journalJournal articleResearch

Open Access
File

Opgavesamling til "Virksomhedens økonomistyring"

Andersen, M., Larsen, J. G. & Rohde, C., 2015, 2. ed. København: Djøf Forlag. 124 p.

Research output: Book/ReportBookEducation

Oversight Institutions Within the United Nations

Pontoppidan, C. A., 2015, In : Info. 20, 59, p. 21-25

Research output: Contribution to journalJournal articleCommunication

Open Access

Public Sector Accounting and Auditing in Denmark

Pontoppidan, C. A., 2015, Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. Brusca, I., Caperchione, E., Cohen, S. & Rossi, F. M. (eds.). Houndsmills: Palgrave Macmillan, p. 42-49

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Rigsrevisionens uafhængighed og de større undersøgelser i et internationalt perspektiv

Skærbæk, P. & Christensen, M., 2015, Offentlig revision i det 21. århundrede. Korff, G. & Elm-Larsen, R. (eds.). København: Karnov Group, p. 218-248

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Rigsrevisioners strategiske muligheder

Klarskov Jeppesen, K., 2015, Offentlig revision i det 21. århundrede. Korff, G. & Elm-Larsen, R. (eds.). København: Karnov Group, p. 201-217

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Strammere retningslinjer om transfer pricing

Rossing, C. P., 15 Mar 2015, In : Økonomisk Ugebrev. 21, 9, p. 16

Research output: Contribution to journalComment/debateCommunication

The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Pontoppidan, C. A. & Chow, D., 2015. 24 p.

Research output: Contribution to conferencePaperResearchpeer-review

Transparens på CBS?

Mouritsen, J., 12 May 2015

Research output: Other contributionNet publication - Internet publicationCommunication

Valuing Internally Developed Non-Cash Generating Intangible Assets in The Public Sector

Pontoppidan, C. A. & Andernack, I., 2015. 1 p.

Research output: Contribution to conferencePaperResearch

Whole of Government Accounts: Who is Using Them?

Pontoppidan, C. A. & Ridley, C., 2015. 29 p.

Research output: Contribution to conferencePaperResearch

Økonomisk styring af ressourcer og produktivitet

Rohde, C., 2015, Børsens ledelseshåndbøger: Håndbog i økonomistyring . København : Dagbladet Boersen A/S, 14 p. 3. (Børsen Ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterCommunication

2014
1 Downloads (Pure)

Analyse af Revisorerklæringer

Riise Johansen, T. & Kiertzner, L., 2014, Frederiksberg: Copenhagen Business School, CBS. 40 p.

Research output: Book/ReportReport

Open Access
File

Are Management Accounting Innovations a Source of Sustainable Competitive Advantage? An Investigation of Customer Accounting Systems

Holm, M., Kumar, V. & Plenborg, T., 2014.

Research output: Contribution to conferencePaperResearchpeer-review

Bank Officers’ Perceptions and Uses of Qualified Audit Reports

Sormunen, N., 2014, In : Qualitative Research in Accounting and Management. 11, 3, p. 215-237

Research output: Contribution to journalJournal articleResearchpeer-review

Budgetteringens praktiske udfordringer

Rohde, C., Oct 2014, Børsens Ledelseshåndbøger: Håndbog i Økonomistyring. Rohde, C. (ed.). København: Dagbladet Boersen A/S, 14 p. (Børsen Ledelseshåndbøger).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Calculating Outsourcing Strategies and Trials of Strength: Exploring the Dynamics Between the Program and Projects

Christensen, M., Skærbæk, P. & Tryggestad, K., 2014. 56 p.

Research output: Contribution to conferencePaperResearchpeer-review

Case 10: Værdien af årsrapporten

Riise Johansen, T. & Plenborg, T., 2014, Samfundsrelevant forskning på CBS: 14 udvalgte cases. Frederiksberg: Copenhagen Business School, CBS, p. 34-35

Research output: Chapter in Book/Report/Conference proceedingReport chapterCommunication

3 Downloads (Pure)

Constructing a European Governance Space: The Case of Harmonized Public Sector Accounting Standards for European Union Member States

Pontoppidan, C. A., Alijarde, I. B. & Chow, D., 2014. 18 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

EPSAS Debates Continue at FEE Roundtable

Pontoppidan, C. A., 7 Apr 2014, In : WILEY Insight- IFRS. 2 p.

Research output: Contribution to journalJournal articleCommunication

Essays on Value Based Management

Lund-Poulsen, T., 2014, Frederiksberg: Copenhagen Business School [Phd]. 432 p. (PhD series; No. 10.2014).

Research output: Book/ReportPh.D. thesis

Financial Reporting Enforcement: A Study of Enforcement Activities in 17 European Countries

Riise Johansen, T., Plenborg, T., Lindegård Buhrkal, H. P. & Kok Olsen, S., 2014, Frederiksberg: Copenhagen Business School, CBS. 24 p.

Research output: Book/ReportReport

Open Access
File

Håndtering af illikviditet i APV modellen

Brandt, M., Dalgaard, R. & Plenborg, T., 2014, In : Finans/Invest. 5, p. 22-25

Research output: Contribution to journalJournal articleResearchpeer-review

Hvad er en kunde værd, og hvorfor er det værd at vide? Et empirisk studie af kundelønsomhedsmåling i større danske selskaber

Holm, M., 2014, In : Revision & Regnskabsvaesen. 83, 5, p. 38-44

Research output: Contribution to journalJournal articleResearchpeer-review

International Perspectives: Global Developments in Public Sector Accounting

Pontoppidan, C. A., 19 May 2014, In : Topics e-newsletter. 19, 2 p.

Research output: Contribution to journalJournal articleCommunication

IPSASB Governance: IFRS Monitoring or a Band New Model?

Pontoppidan, C. A., 23 Jun 2014, In : WILEY Insight- IFRS. 7 p.

Research output: Contribution to journalJournal articleCommunication

IPSAS vs IFRS: Why Specific Public Sector Accounting Standards are Necessary

Pontoppidan, C. A., 10 Mar 2014, In : WILEY Insight- IFRS. 5 p.

Research output: Contribution to journalJournal articleCommunication

Konkurssia edeltävä toiminnan jatkuvuuden arviointi Pohjoismaissa

Sormunen, N., 2014, In : Balanssi. 4, p. 34-37

Research output: Contribution to journalJournal articleResearch

Measures of Strategic Alliance Performance, Classified and Assessed

Christoffersen, J., Plenborg, T. & Robson, M. J., Jun 2014, In : International Business Review. 23, 3, p. 479-489 11 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Nästa steg i utvecklingen av EPSAS

Pontoppidan, C. A., 2014, In : Balans. 2, p. 1-5

Research output: Contribution to journalJournal articleResearch

Normes comptables européennes du secteur public (EPSAS): Événements, discussions et résultats récents

Andernack, I. & Pontoppidan, C. A., 2014, In : Analyse Financiere. 52, p. 4-5

Research output: Contribution to journalJournal articleResearch

OECD Publishes all Responses to IPSASB Governance Review

Pontoppidan, C. A., 10 May 2014, In : WILEY Insight- IFRS. 2 p.

Research output: Contribution to journalJournal articleCommunication

Regnskabskontrol i EU

Lindegård Buhrkal, H. P., Riise Johansen, T., Kok Olsen, S. & Plenborg, T., 2014, In : Revision & Regnskabsvaesen. 83, 9, p. 30-41 11 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Risk Management and Uncertainty in Infrastructure Projects: What Role(s) for Knowledge and Construction Management?

Harty, C., Neerup Themsen, T. & Tryggestad, K., 2014, Association of Researchers in Construction Management (ARCOM): Proceedings of the 30th Annual Conference. Raiden, A. & Aboagye-Nimo, E. (eds.). Reading: ARCOM, Association of Researchers in Construction Management, p. 1253-1262

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review

4 Downloads (Pure)

Risk Management in Large Danish Public Capital Investment Programmes

Neerup Themsen, T., 2014, Frederiksberg: Copenhagen Business School [Phd]. 397 p. (PhD series; No. 41.2014).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Setting a Performance Audit Agenda: The Danish National Audit Office and Public Accounts Committee Tango

Skærbæk, P. & Christensen, M., 2014, Management Accounting and Control: Perspectives on Public Sector Governance. Strømme, K. (ed.). Trondheim: Handelshøyskolen i Trondheim, p. 28-48 (Trondheim Business School Reports; No. 2014:1).

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearch

Open Access

The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Pontoppidan, C. A. & Chow, D., 9 Jul 2014. 24 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Impact of Society on Management Control Systems

Greve, J., Ax, C., Dergård, J., Johansson, T., Rohde, C., Strömsten, T., Willert, J., Brühl, R., Bedford, D., Ditillo, A., Dossi, A., Gosselin, M., Hanzlick, M., Hoozee, S., Israelsen, P., Janschek, O., Johanson, D., Madsen, D. O., Malmi, T., Sandelin, M. & 1 others, Toldbod, T., 2014. 32 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 2014.

Research output: Contribution to conferencePaperResearch

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 6 Aug 2014.

Research output: Contribution to conferencePaperResearch

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 2014.

Research output: Contribution to conferencePaperResearch

The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

D. Becker, S., Jagalla, T. & Skærbæk, P., Jul 2014, In : Critical Perspectives on Accounting. 25, 4-5, p. 324-338 15 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Uncertainties of Risk Management: A Field Study on Risk Management Internal Audit Practices in a Finnish Municipality

Vinnari, E. & Skærbæk, P., 2014, In : Accounting, Auditing and Accountability Journal. 27, 3, p. 489-526

Research output: Contribution to journalJournal articleResearchpeer-review

Transfer Pricing: Aligning the Research Agenda to Organizational Reality

Rossing, C. P. & Rohde, C., 2014, In : Journal of Accounting and Organizational Change. 10, 3, p. 266-287

Research output: Contribution to journalJournal articleResearchpeer-review

Transfer Pricing in Multinational Enterprises: A Case Study Based on the OECD Transfer Pricing Guidelines

Rossing, C. P., Rohde, C. & Cools, M., 2014. 43 p.

Research output: Contribution to conferencePaperResearchpeer-review