Department of Accounting

  • Denmark

Research Output 1998 2020

2014

Transfer Pricing Knowledge Management Systems

Rossing, C. P. & Pearson, T. C., 2014, In : International Transfer Pricing Journal. July/August, p. 264-274

Research output: Contribution to journalJournal articleResearchpeer-review

Værdien af revisionsudvalg i bestyrelsen: Set fra et forskningsmæssigt perspektiv

Rose, C. & Haraszuk, A., Feb 2014, In : Revision & Regnskabsvaesen. 83, 2, p. 42-52

Research output: Contribution to journalJournal articleResearchpeer-review

Whole of Government Accounts: A Comparative Study of Developments in the UK, Australia, New Zealand, Canada and Sweden

Pontoppidan, C. A., Chow, D., Day, R. & Pollanen, R., 2014. 28 p.

Research output: Contribution to conferencePaperResearchpeer-review

Whole of Government Accounts: Who is Using Them?

Pontoppidan, C. A., Chow, D., Day, R. & Pollanen, R., 2014, London: ACCA (The Association of Chartered Certified Accountants). 32 p.

Research output: Book/ReportReport

2013

Accounting and Business Economics in Denmark

Loft, A., Mouritsen, J. & Rohde, C., 2013, Accounting and Business Economics: Insights from National Traditions. Biondi, Y. & Zambon, S. (eds.). New York: Routledge, p. 203-225 (Routledge Studies in Accounting, Vol. 13).

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

Accounting in Denmark: The Impact on Business Economics and Practice

Rohde, C., 2013, In : Euro T B Newsletter. 44, 1, p. 20-22 3 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Behov for offentlighed om kontrol af revisorer

Kiertzner, L., Jan 2013, In : Nyhedsbrev for Bestyrelser. 10, 1, p. 9

Research output: Contribution to journalJournal articleResearch

Cand.merc.aud. valgfag i intern revision: Intentioner og erfaringer

Klarskov Jeppesen, K. & Otzen, D., Sep 2013, In : Info. 18, 54, p. 10-12

Research output: Contribution to journalComment/debateCommunication

Cooperation in International Strategic Alliances and Impact on Host Economies: Knowledge Transfer and Diffusion to Local Firms

Christoffersen, J., Sep 2013, In : European Journal of Development Research. 25, 4, p. 518-536

Research output: Contribution to journalJournal articleResearchpeer-review

Determinants of Firms' Choice of Periodic Profitability Analysis

Plenborg, T., Rohde, C. & Banghøj, J., May 2013. 23 p.

Research output: Contribution to conferencePaperResearchpeer-review

EU:s beslutsfattare redo för European Public Sector Standards (EPSAS)

Pontoppidan, C. A., 2013, In : Balans. 2013, 8, p. 1-3

Research output: Contribution to journalJournal articleResearch

Fair Value and the Missing Correspondence Between Accounting and Auditing

Klarskov Jeppesen, K. & Liempd, D. V., 2013. 34 p.

Research output: Contribution to conferencePaperResearchpeer-review

Going Concern i revisionsprocessen: Hvordan i praksis?

Hartmann, S. & Haraszuk, A., Mar 2013, In : Revision & Regnskabsvaesen. 82, 3, p. 22-42

Research output: Contribution to journalJournal articleResearchpeer-review

Harmonisation of Audit Practice: Empirical Evidence from Going-Concern Reporting in the Nordic Countries

Sormunen, N., Klarskov Jeppesen, K., Sundgren, S. & Svanström, T., 2013, In : International Journal of Auditing. 17, 3, p. 308-326

Research output: Contribution to journalJournal articleResearchpeer-review

Human Capacity Development in Accounting and Corporate Reporting: Case Study of Denmark

Pontoppidan, C. A., 2013, International Accounting and Reporting Issues: 2013 Review. New York: United Nations Conference on Trade and Development, p. 63-111

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

Innholdet i selskapers miljørapportering i årsrapporten

Fallan, E., 2013, Bedriftsledelse: Ulike perspektiver og tilnærminger til ledelse, økonomistyring og samfunnsansvar . Elvegård, L. O., Gressetvold, E. & Pettersen, I. J. (eds.). Trondheim: Akademika forlag, p. 321-346

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

Integrerede informationssystemers effekt på virksomhedens performance

Olesen, J., Pedersen, K., Plenborg, T. & Rohde, C., Feb 2013, In : Revision & Regnskabsvaesen. 82, 2, p. 32-41

Research output: Contribution to journalJournal articleResearchpeer-review

7 Downloads (Pure)

Issues on Supply and Demand for Environmental Accounting Information

Fallan, E., 2013, Frederiksberg: Copenhagen Business School [Phd]. 170 p. (PhD series; No. 41.2013).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Kunden er konge: Eller er han?

Holm, M., 18 Sep 2013

Research output: Other contributionNet publication - Internet publicationCommunication

Management Control Systems and Performance Management Systems: A Comparative Analysis of Frameworks

Willert, J., Oct 2013. 19 p.

Research output: Contribution to conferencePaperResearchpeer-review

Prioritising Disclosures in the Annual Report

Riise Johansen, T. & Plenborg, T., 2013, In : Accounting and Business Research. 43, 6, p. 605-635

Research output: Contribution to journalJournal articleResearchpeer-review

Revisortilsynets og FSR - danske revisorers syn på: Revisors going concern vurdering anno 2013

Hartmann, S. & Haraszuk, A., Sep 2013, In : Revision & Regnskabsvaesen. 82, 9, p. 14-22

Research output: Contribution to journalJournal articleCommunication

Skattemæssige afskrivninger. Skemadel: Ejendomsavance, gæld i fast ejendom, momsforhold

Bech, S., Bohn Jespersen, C., Møller, U. G. & Nielsen, H., 2013, 4. ed. Frederiksberg: Samfundslitteratur. 215 p.

Research output: Book/ReportBook

Skattemæssige afskrivninger. Tekstdel: Ejendomsavance, gæld i fast ejendom, momsforhold

Bech, S., Bohn Jespersen, C., Møller, U. G. & Nielsen, H., 2013, 5. ed. Frederiksberg: Samfundslitteratur. 315 p.

Research output: Book/ReportBook

Tax Strategy Control: The Case of Transfer Pricing Tax Risk Management

Rossing, C. P., Jun 2013, In : Management Accounting Research. 24, 2, p. 175–194

Research output: Contribution to journalJournal articleResearchpeer-review

14 Downloads (Pure)

The Construction of Social and Environmental Reporting

Kaspersen, M., 2013, Frederiksberg: Copenhagen Business School [Phd]. 250 p. (PhD series; No. 11.2013).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

The European Union Is Moving towards Implementing European Public Sector Accounting Standards (EPSAS)

Pontoppidan, C. A., 2013, In : The Journal of Government Financial Management. Fall 2013, p. 50-53

Research output: Contribution to journalJournal articleResearchpeer-review

The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS

Pontoppidan, C. A., Alijarde, I. B. & Chow, D., 12 Sep 2013. 12 p.

Research output: Contribution to conferencePaperResearchpeer-review

The Impact of Board Interlocks on Auditor Choice and Audit Fees

Riise Johansen, T. & Pettersson, K., May 2013, In : Corporate Governance: An International Review. 21, 3, p. 287-310

Research output: Contribution to journalJournal articleResearchpeer-review

Working with Private Equity Companies in Denmark: Portfolio Company Management Perpectives on Working Together to Create Value

P. Krejler, S., Treloggen, D., Ullerup, K. & Holm, M., Oct 2013, Frderiksberg: KPMG Consulting. 25 p.

Research output: Book/ReportReport

2012

A Contingency-Based Survey of Service Comlexity's and Competition's Influence on Customer Profitability Analysis Sophistication

Holm, M., 4 Aug 2012. 42 p.

Research output: Contribution to conferencePaperResearchpeer-review

Årsrapportprisen 2012: Oplysninger om nedskrivning af goodwill

Vriborg Petersen, C., 2012, In : Revision & Regnskabsvaesen. 81, 11, p. 30-37

Research output: Contribution to journalJournal articleResearchpeer-review

Auditing and Blame Games: A Field Study of the Purification of Blame Avoidance in the Danish Parliamentary System

Skærbæk, P. & Christensen, M., 2012. 57 p.

Research output: Contribution to conferencePaperResearch

8 Downloads (Pure)

Auditor’s Going-concern Reporting: Reporting Decision and Content of the Report

Sormunen, N., 2012, Frederiksberg: Copenhagen Business School [Phd]. 184 p. (Ph.D.serie; No. 27.2012).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Behov for skrappere krav til intern revision

Kiertzner, L., 16 Nov 2012, In : Nyhedsbrev for Bestyrelser. 9, 20, p. 2

Research output: Contribution to journalJournal articleCommunication

Better Business Reporting: A Study into the Barriers to Improvements in Annual Reporting

Plenborg, T., Riise Johansen, T., Lindegård Buhrkal, H. P. & Vestengen Hopkins, D., 2012, Frederiksberg: KPMG Consulting. 32 p.

Research output: Book/ReportReportResearchpeer-review

Cost-benefit analyse af oplysninger i årsrapporten: Fokus på ledelsesberetning og noter

Riise Johansen, T. & Plenborg, T., Sep 2012, In : Revision og Regnskabsvaesen. 81, 9, p. 26-33

Research output: Contribution to journalJournal articleResearchpeer-review

4 Downloads (Pure)

Customer Profitability Measurement Models: Their Merits and Sophistication across Contexts

Holm, M., 2012, Frederiksberg: Copenhagen Business School [Phd]. 190 p. (PhD series; No. 12.2012).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File
8 Downloads (Pure)

Decision Usefulness of Goodwill Reported Under IFRS

Stenheim, T., 2012, Frederiksberg: Copenhagen Business School [Phd]. 636 p. (PhD series; No. 4.2012).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Den regnskabskyndige tillidsmands vurdering af skyldnerens aktiver i rekonstruktion

Beck, J. & Kiertzner, L., 2012, In : Revision og Regnskabsvaesen. 81, 5, p. 26-32 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

En gennemgang af nøgletallet ROIC

Vriborg Petersen, C., Plenborg, T. & Østrup, J., 2012, Børsens Ledelseshåndbøger: Økonomistyring. Bukh, P. N. & Hildebrandt, S. (eds.). København : Dagbladet Boersen A/S, 16 p. (Børsen Ledelseshåndbøger).

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

En mere relevant revisionspåtegning

Kiertzner, L., Beck, J. & Engelund, L., 2012, In : Revision & Regnskabsvaesen. 81, 12, p. 12-20

Research output: Contribution to journalJournal articleResearchpeer-review

En revisionspåtegning med konkrete budskaber

Kiertzner, L., 2012, In : Nyhedsbrev for Bestyrelser. 9, 18, p. 13-14

Research output: Contribution to journalJournal articleCommunication

Fair Value and the Missing Correspondence Between Accounting and Auditing

Klarskov Jeppesen, K. & Liempd, D. V., 2012. 34 p.

Research output: Contribution to conferencePaperResearchpeer-review

Financial Statement Analysis: Valuation, Credit Analysis and Executive Compensation

Vriborg Petersen, C. & Plenborg, T., 2012, 2. ed. Harlow: Pearson Longman. 465 p.

Research output: Book/ReportBookResearchpeer-review

Finansielle nøgletal som salgsværktøj: Fokus på ledelsesberetning og noter

Vriborg Petersen, C., Sep 2012, In : Revision og Regnskabsvaesen. 81, 9, p. 43-49

Research output: Contribution to journalJournal articleResearchpeer-review