Department of Accounting

  • Denmark

Research Output 1998 2020

2012

Finansiel rapportering: Teori og regulering

Elling, J. O., 2012, 3. ed. København : Gad. 407 p.

Research output: Book/ReportBook

Forventninger om nye standarder m.v. i 2012-2014

Kiertzner, L., 2012, In : Revision og Regnskabsvaesen. 81, 5, p. 34-42 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Going Concern eller Concerned Going: Kører dine kunder af sporet i 2012?

Haraszuk, A. & Hartmann, S., Feb 2012, In : Signatur. 1, p. 4-6 3 p.

Research output: Contribution to journalJournal articleCommunication

Going Concern i revisionsprocessen [del 1]: Hvordan i praksis?

Hartmann, S. & Haraszuk, A., Nov 2012, In : Revision & Regnskabsvaesen. 81, 11, p. 12-26

Research output: Contribution to journalJournal articleResearchpeer-review

Incitament til at yde en ekstra indsats

Vriborg Petersen, C., 3 Oct 2012, In : Berlingske Tidende. Business, p. 2

Research output: Contribution to journalContribution to newspaper - Newspaper articleCommunication

Informativ ekstern regnskabsrapportering

Plenborg, T., 2012, Inspiration fra toppen: CFO'ens historie. Nørgaard Mogensen, M., L. Bechmann, K. & Kruse, B. (eds.). København: Price Waterhouse Coopers , p. 148-159

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

Intern revision får medvind fra ny EU-regulering

Kiertzner, L., 27 Apr 2012, In : Nyhedsbrev for Bestyrelser. 9, 8, p. 11

Research output: Contribution to journalJournal articleCommunication

Late Financial Distress Process Stages and Financial Ratios: Evidence for Auditors' Goingconcern Evaluation

Sormunen, N. & Laitinen, T., 2012, In : Nordic Journal of Business. 1, p. 41-69 29 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Measuring Customer Profitability in Complex Environments: An Interdisciplinary Contingency Framework

Holm, M., Kumar, V. & Rohde, C., 2012, In : Academy of Marketing Science. Journal. 40, 3, p. 387-401 15 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Multipelværdiansættelse

Vriborg Petersen, C. & Plenborg, T., Sep 2012, In : Finans/Invest. 6, p. 12-17

Research output: Contribution to journalJournal articleResearchpeer-review

Problemstillinger ved gennemførelse af ISA efter udkastene til EU regulering af revision

Kiertzner, L. & Riise Johansen, T., Apr 2012, In : Revision og Regnskabsvaesen. 81, 4, p. 13-21

Research output: Contribution to journalJournal articleResearchpeer-review

Regnskaber og postmoderne ontologi

Klarskov Jeppesen, K., 2012, Samfundsvidenskabelige analysemetoder. Nygaard, C. (ed.). 2. ed. Frederiksberg: Samfundslitteratur, p. 147-169

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

Regnskab og revision i visse fonde og foreninger

Kiertzner, L. & Thinggaard, F., 2012, 2. ed. København : Karnov Group. 311 p.

Research output: Book/ReportBook

Regnskabsanalyse og værdiansættelse: En praktisk tilgang

Sørensen, O., 2012, 4. ed. København: Gjellerup. 278 p.

Research output: Book/ReportBook

Revisors erklæringer om regnskaber: Revision, review og assistance med opstilling

Kiertzner, L., 2012, In : Revisorposten. 1, p. 4-5 2 p.

Research output: Contribution to journalJournal articleResearch

Risikostyring af transfer pricing: Identifikation, kvantificering og rapportering af skattemæssige risici for koncerninterne transaktioner

Rossing, C. P., Reuther, P. & Riise Johansen, T., 2012, In : Revision og Regnskabsvaesen. 81, 5, p. 62-71 10 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The 12th Annual OECD Public Sector Accruals Symposium

Pontoppidan, C. A., 2012, In : The Journal of Government Financial Management. 61, 2, p. 52-53

Research output: Contribution to journalJournal articleCommunication

The Translation of Uncertainties into Pure and Impure Risks

Themsen, T. N. & Skærbæk, P., 2012. 41 p.

Research output: Contribution to conferencePaperResearch

VK's Contributions to Customer Relationship Management

Holm, M., 2012, Legends in Marketing: V. Kumar . Sheth, J. N. (ed.). New Delhi: SAGE Publications, Vol. 10. 2 p. (Legends in Marketing , Vol. 6).

Research output: Chapter in Book/Report/Conference proceedingPreface/postscriptResearchpeer-review

Why the Public Sector Matters

Lapsley, I. & Skærbæk, P., 2012, In : Financial Accountability & Management. 28, 4, p. 355-358

Research output: Contribution to journalEditorialResearchpeer-review

2011

Ajourføring af ISA 610: Om anvendelse af interne revisorers arbejde og samtidig delvis ajourføring af ISA 315. Status i en igangværende proces

Fabricius, O. & Kiertzner, L., 2011, In : Revision og Regnskabsvaesen. 80, 11, p. 36-40

Research output: Contribution to journalJournal articleResearchpeer-review

Ajourføring af ISA 610 om anvendelse af interne revisorers arbejde og samtidig delvis ajourføring af ISA 315: Status i en igangværende proces

Fabricius, O. & Kiertzner, L., Dec 2011, In : Info. 15, 49, p. 7-12 2 p.

Research output: Contribution to journalJournal articleResearch

Asset Stripping in a Mature Market Economy

Klarskov Jeppesen, K. & Møller, U. G., 2011, In : Journal of Financial Crime. 18, 1, p. 32-46

Research output: Contribution to journalJournal articleResearchpeer-review

1 Downloads (Pure)

Budgeting and Beyond

Rohde, C., 2011, Frederiksberg: Department of Accounting and Auditing, Copenhagen Business School, 72 p.

Research output: Working paperResearch

Open Access
File

Dansk corporate governance og revisionsudvalg: Betydningen for revisors funktion

Riise Johansen, T., 2011, Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 243-282

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

Danske perspektiver på revisorer og revision

Riise Johansen, T. (ed.), Lunden, M. (ed.), Harloff-Helleberg, M. (ed.), Davidsen, C. (ed.) & Birkholm Laursen, P. (ed.), 2011, København: Karnov Group. 313 p.

Research output: Book/ReportAnthology

4 Downloads (Pure)

Donor Supported Strategic Alliances in Developing Countries

Christoffersen, J., 17 Aug 2011, Frederiksberg: Samfundslitteratur. 207 p. (PhD series; No. 17.2011).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Essays on Audit Quality, Auditor Choice, and Equity Valuation

Pettersson, K., 2011, Frederiksberg: Samfundslitteratur. 145 p. (PhD series; No. 4.2011).

Research output: Book/ReportPh.D. thesis

Flervalgsopgaver i årsregnskabsteori

Sørensen, O., 2011, Frederiksberg: Samfundslitteratur. 49 p.

Research output: Book/ReportBook

Fra cand.polit og "hvalsuaussat" til Ph.d. i regnskab og revision

Pettersson, K., 2011, In : INSPI : Tidssskrift for revision, økonomi og ledelse. 41, 3, p. 6-11

Research output: Contribution to journalJournal articleResearchpeer-review

Grønbogen og systemiske risici på revisionsmarkedet

Kiertzner, L., 2011, In : Revision og Regnskabsvaesen. 80, 5, p. 64-69

Research output: Contribution to journalJournal articleResearchpeer-review

Hvordan foretager større danske virksomheder periodiske lønsomhedsmålinger?

Jensen, M., Nielsen, T., Plenborg, T. & Rohde, C., 2011, In : Ledelse og Erhvervsoekonomi. 76, 1, p. 37-54

Research output: Contribution to journalJournal articleResearchpeer-review

International Financial Reporting Standards: Expanding Standards, Expanding Geographically, Expanding Literature

Tyrrall, D. & Pontoppidan, C. A., 2011, In : Accounting Education. 20, 4, p. 441-456

Research output: Contribution to journalJournal articleResearchpeer-review

International Transfer Pricing in Theory and Practice

Rossing, C. P., 2011, Frederiksberg: Samfundslitteratur. 224 p. (PhD series; No. 2.2011).

Research output: Book/ReportPh.D. thesis

Intern revision

Riise Johansen, T. & Birkholm Laursen, P., 2011, Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 283-313

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

Ledelsesmøder og revision

Kiertzner, L., 2011, In : Revision og Regnskabsvaesen. 80, 6, p. 22-26

Research output: Contribution to journalJournal articleResearchpeer-review

Opgavesamling til "Virksomhedens økonomistyring"

Andersen, M., Larsen, J. G. & Rohde, C., 2011, København: Djøf Forlag. 106 p.

Research output: Book/ReportBook

På väg mot en ny intäktsredovisning

Pontoppidan, C. A., 2011, In : Balans. 2011, 5, p. 32-33 2 p.

Research output: Contribution to journalJournal articleCommunication

Problemstillinger ved revisors arbejde i rekonstruktion

Beck, J. & Kiertzner, L., 2011, In : Revision og Regnskabsvaesen. 80, 8, p. 12-23

Research output: Contribution to journalJournal articleResearchpeer-review

Regnskabsbaseret bonusaflønning: Hvad ledelsen bør vide om design af regnskabsbaserede bonusaftaler

Vriborg Petersen, C., 2011, Økonomistyring. Bukh, N. & Hildebrandt, S. (eds.). København: Dagbladet Boersen A/S, (Børsen Ledelseshåndbøger).

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

Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984-2006

Klarskov Jeppesen, K. & Loft, A., 2011, In : European Accounting Review. 20, 2, p. 1-34 34 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Research Report on Danida Supported Partnerships

Christoffersen, J., Oct 2011, Frederiksberg: Copenhagen Business School Press. 30 p.

Research output: Book/ReportReport

Revisionsklienters anvendelse af serviceleverandører

Kjersgaard, L. & Kiertzner, L., 2011, In : Revision og Regnskabsvaesen. 80, 11, p. 42-45

Research output: Contribution to journalJournal articleResearchpeer-review

Revisionsmarkedet: Grønbogen og systemiske risici

Kiertzner, L., 15 Aug 2011, In : INSPI : Tidssskrift for revision, økonomi og ledelse. 41, 7/8, p. 50-55

Research output: Contribution to journalJournal articleResearch

Revisorer, revision og andre erklæringsopgaver i Danmark

Riise Johansen, T. & Lunden, M., 2011, Danske perspektiver på revisorer og revision. Riise Johansen, T., Lunden, M., Harloff-Helleberg, M., Davidsen, C. & Birkholm Laursen, P. (eds.). København: Karnov Group, p. 9-25

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

Revisors kommunikative rolle: EU's grønbog om revisionspåtegningen i sammenhæng med IAASB's overvejelser om ISA 700

Kiertzner, L., 15 Aug 2011, In : INSPI : Tidssskrift for revision, økonomi og ledelse. 41, 7/8, p. 56-61

Research output: Contribution to journalJournal articleResearchpeer-review

Selecting International Standards for Accrual-Based Accounting in the Public Sector: IPSAS or IFRS?

Pontoppidan, C. A., 2011, In : The Journal of Government Financial Management. 60, 3, p. 28-32

Research output: Contribution to journalJournal articleResearchpeer-review

Styring af international transfer pricing: Et casestudie i en dansk-baseret multinational virksomhed

Reuther, P. & Rossing, C. P., Sep 2011, In : Ledelse og Erhvervsoekonomi. 76, 3, p. 59-74

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access