Department of Accounting

  • Denmark

Research Output

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Journal article
2015

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
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406 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
109 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
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

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

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

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