Department of Accounting

  • Denmark

Research Output

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Journal article
2014

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

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 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

2015

Analyse af lønsomheden blandt danske virksomheder i perioden 1997-2012

Christoffersen, J., Vile Jensen, T. & Plenborg, T., 2015, In : Revision & Regnskabsvaesen. 84, 4, p. 50-59

Research output: Contribution to journalJournal articleResearchpeer-review

Analyse af revisorerklæringer

Kiertzner, L. & Riise Johansen, T., 2015, In : Revision & Regnskabsvaesen. 84, 1, p. 14-22

Research output: Contribution to journalJournal articleResearchpeer-review

Auditing and the Purification of Blame

Skærbæk, P. & Christensen, M., 2015, In : Contemporary Accounting Research. 32, 3, p. 1263-1284 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Effective Governance in the Era of Disruptive Changes in Business Illustrated by the Tata Capital Framework: The Vital Role of the Audit Commitee and Internal Audit

Sherman, H. D., Rose, C. & Haraszuk, A. H., 2015, In : Revision & Regnskabsvæsen. 84, 12, p. 58-67

Research output: Contribution to journalJournal articleResearchpeer-review

EU er på vej mod at udvikle og implementere europæiske regnskabsstandarder indenfor den offentlige sektor

Pontoppidan, C. A., 2015, In : NKRF Kommunerevisoren. 2, p. 4-8

Research output: Contribution to journalJournal articleCommunication

Explaining the Variation in Adoption Rates of the Information Content of Environmental Disclosure: An Exploration of Innovation Adoption Theory

Fallan, E., 2015, In : Journal of Accounting and Organizational Change. 11, 2, p. 247-268 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Multipelværdiansættelse: Valg af sammenlignelige virksomheder

Knudsen, J. O., Kold, S. & Plenborg, T., 2015, In : Finans/Invest. 5, p. 21-29

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
384 Downloads (Pure)

Nye OECD-retningslinjer for transfer pricing dokumentation

Rossing, C. P., 2015, In : Revision & Regnskabsvaesen. 84, 4, p. 80-87

Research output: Contribution to journalJournal articleResearchpeer-review

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
108 Downloads (Pure)

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
2016

An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage

Holm, M., Kumar, V. & Plenborg, T., Mar 2016, In : Advances in Accounting. 32, p. 18–30 13 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
203 Downloads (Pure)

A Short Integrated Presentation of Valuation, Profitability and Growth Analysis

Pettersson, K. & Sørensen, O., 2016, In : International Journal of Accounting and Finance. 6, 1, p. 43-61

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
370 Downloads (Pure)

Auditors' Experience with Corporate Psychopaths

Klarskov Jeppesen, K. & Leder, C., 2016, In : Journal of Financial Crime. 23, 4, p. 870-881 12 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
566 Downloads (Pure)

Best Practices in Applying Multiples for Valuation Purposes

Plenborg, T. & Pimentel, R. C., 2016, In : The Journal of Private Equity. 19, 3, p. 55-64 10 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Changing Social and Environmental Reporting Systems

Kaspersen, M. & Riise Johansen, T., 2016, In : Journal of Business Ethics. 135, 4, p. 731-749 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Den fremtidige kvalitetskontrol: Ændringer i det offentlige tilsyn med revisorer og revisionsvirksomheder

Samuelsen, M. & Ploug, M., 2016, In : Revision & Regnskabsvæsen. 85, 4, p. 14-21

Research output: Contribution to journalJournal articleCommunication

EU Regulation of Corporate Social and Environmental Reporting

Riise Johansen, T., 2016, In : Social and Environmental Accountability Journal. 36, 1, p. 1-9 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
358 Downloads (Pure)

Hvordan kan virksomhederne arbejde med væsentlighed ved udarbejdelse af årsrapporten? Gode råd vedrørende væsentlighed ved regnskabsaflæggelsen

Ryttersgaard, T., 2016, In : Revision & Regnskabsvæsen. 85, 2, p. 54-59

Research output: Contribution to journalJournal articleResearchpeer-review

IFRS 9 - Finansielle Instrumenter

Ryttersgaard, T. & Fedders, J., 2016, In : Revision & Regnskabsvæsen. 85, 7, p. 44-54

Research output: Contribution to journalJournal articleResearchpeer-review

Practice Variation in Public Sector Internal Auditing: An Institutional Analysis

Arena, M. & Jeppesen, K. K., 2016, In : European Accounting Review. 25, 2, p. 319-345 27 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Strategic Control of Transfer Pricing in a BEPS Context

Rossing, C. P., Pearson, T. C. & Nesimi, A., 2016, In : International Transfer Pricing Journal. 23, 3, p. 223-231

Research output: Contribution to journalJournal articleResearchpeer-review

The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States: Strategies and Perspectives

Pontoppidan, C. A. & Alijarde, I. B., 2016, In : Public Money and Management. 36, 3, p. 181-188 8 p.

Research output: Contribution to journalJournal articleResearchpeer-review

IASB's discussion paper vedrørende Principles of Disclosure

Ryttersgaard, T. & Tang Lassen, K., 2017, In : Revision & Regnskabsvæsen. 86, 10, p. 31-39

Research output: Contribution to journalJournal articleResearchpeer-review

Integreret rapportering i praksis: Indsigt fra nye forskningsrapporter

Pontoppidan, C. A. & Sonnerfeldt, A., 2017, In : Revision & Regnskabsvæsen. 86, 8, p. 40-49

Research output: Contribution to journalJournal articleResearchpeer-review

International Transfer Pricing in Multinational Enterprises

Rossing, C. P., Cools, M. & Rohde, C., Jun 2017, In : Journal of Accounting Education. 39, p. 55-67 13 p.

Research output: Contribution to journalJournal articleResearchpeer-review

IPO or SBO? The Increasing Importance of Operational Performance for Private Equity Exits Following the Global Financial Crisis of 2007-08

Plagborg-Møller, E. & Holm, M., 2017, In : Journal of Applied Corporate Finance. 29, 1, p. 115-121

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
137 Downloads (Pure)

Money Can't Buy Me Trust: Evidence of Exogenous Influences Crowding Out Process-Based Trust in Alliances

Christoffersen, J. & Robson, M. J., 2017, In : British Journal of Management. 28, 1, p. 135-153 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Performance Evaluations in Audit Firms: Evaluation Foci and Dysfunctional Behaviour

Riise Johansen, T. & Christoffersen, J., Mar 2017, In : International Journal of Auditing. 21, 1, p. 24-37 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
775 Downloads (Pure)

Rækkevidden af EU-forordningens bestemmelser om juridiske ydelser til PIES

Kiertzner, L. & Hansen, J. V., 2017, In : Revision & Regnskabsvæsen. 86, 5, p. 60-63

Research output: Contribution to journalJournal articleResearchpeer-review

Rapport fra to konferencer om Integrated Reporting og Integrated Thinking

Pontoppidan, C. A. & Sonnerfeldt, A., 2017, In : Revision & Regnskabsvæsen. 85, 2, p. 15-19

Research output: Contribution to journalJournal articleResearch

Senior Management Use of Management Control Systems in Large Companies

Willert, J., Israelsen, P., Rohde, C. & Toldbod, T., 2017, In : Corporate Ownership and Control. 14, 4, p. 58-76

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
436 Downloads (Pure)

Stick to the Fundamentals and Discover Your Peers

Overgaard Knudsen, J., Kold, S. & Plenborg, T., 2017, In : Financial Analysts Journal. 73, 3, p. 85-105 21 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Strategi 2017-2019: Erhvervsstyrelsens revisortilsyn (ERT)

Samuelsen, M., 2017, In : Revision & Regnskabsvæsen. 86, 3, p. 14-18

Research output: Contribution to journalJournal articleCommunication

The Impact of Society on Management Control Systems

Greve, J., Ax, C., Bedford, D. S., Bednarek, P., Brühl, R., Dergård, J., Ditillo, A., Dossi, A., Gosselin, M., Hoozée, S., Israelsen, P., Janschek, O., Johanson, D., Johansson, T., Madsen, D. Ø., Malmi, T., Rohde, C., Sandelin, M., Strömsten, T., Toldbod, T. & 1 others, Willert, J., 2017, In : Scandinavian Journal of Management. 33, 4, p. 253-266 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries

Klarskov Jeppesen, K., Carrington, T., Catasús, B., Johnsen, Å., Reichborn-Kjennerud, K. & Vakkuri, J., 2017, In : Financial Accountability & Management. 33, 2, p. 146-170 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Warum das Controlling den systematischen Einsatz von Simulationen vorantreiben sollte

Spitzner, J. & Schneider, M. L., 2017, In : Controller Magazin. 42, 4, p. 68–71

Research output: Contribution to journalJournal articleResearch

Open Access
2018

Assurance af CSR og Integreret Rapportering (<IR>): Fremtidens Udfordringer og informationsbehov

Pontoppidan, C. A., Sonnerfeldt, A. & Arvidsson, S., 2018, In : Revision & Regnskabsvæsen. 87, 4, p. 29-34 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review