Department of Accounting

  • Denmark

Research Output

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Journal article
2011

Ledelsesmøder og revision

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

Research output: Contribution to journalJournal articleResearchpeer-review

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

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

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

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

UN debates the financial crisis

Pontoppidan, C. A., 2011, In : World Accounting Report. 12, 7, p. 11-13

Research output: Contribution to journalJournal articleCommunication

2012

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

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

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

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 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

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

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

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

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

2013

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

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

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

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

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

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

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

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 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

2014

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

EPSAS Debates Continue at FEE Roundtable

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

Research output: Contribution to journalJournal articleCommunication

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