Department of Accounting

  • Denmark

Research Output

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2012

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

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

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

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

2010

Aktieoptionsaflønning: Hvad er de faktiske omkostninger?

Sørensen, O., 2010, In : Revision og Regnskabsvaesen. 79, 6, p. 52-59

Research output: Contribution to journalJournal articleResearchpeer-review

A Project Management Perspective on the Adoption of Accrual Based IPSAS

Pontoppidan, C. A., 2010, In : International Journal on Governmental Financial Management. 10, 2, p. 49-66

Research output: Contribution to journalJournal articleResearchpeer-review

Constructing an FPMS in a Medium-sized Consulting Company Using a Cobination of an ERP System and Microsoft Excel

Rom, A. & Rohde, C., 2010, In : International Journal of Accounting and Finance. 2, 1, p. 67-83

Research output: Contribution to journalJournal articleResearchpeer-review

Consultancy Outputs and the Purification of Accounting Technologies

Christensen, M. & Skærbæk, P., 2010, In : Accounting, Organizations and Society. 35, 5, p. 524-545

Research output: Contribution to journalJournal articleResearchpeer-review

Den svære balance

Klarskov Jeppesen, K., 2010, In : Revisorbladet. 4, p. 20 1 p.

Research output: Contribution to journalJournal articleCommunication

Determinants of Executive Compensation in Privately Held Firms

Banghøj, J., Gabrielsen, G., Petersen, C. & Plenborg, T., 2010, In : Accounting and Finance. 50, 3, p. 481-510

Research output: Contribution to journalJournal articleResearchpeer-review

Egenkapitalens afkastkrav: Hvad er konsekvensen af antagelsen om, at gælde er risikofri, når gearet beta estimeres?

Dalgaard, R. & Plenborg, T., 2010, In : Finans - Invest. 2, p. 8-12

Research output: Contribution to journalJournal articleResearchpeer-review

Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace

Riise Johansen, T., 2010, In : European Accounting Review. 19, 1, p. 97 - 130

Research output: Contribution to journalJournal articleResearchpeer-review

En faglig solid revisoruddannelse

Birkholm Laursen, P., 2010, In : Revision & Regnskabsvæsen. 79, 1, p. 18-20

Research output: Contribution to journalJournal articleResearchpeer-review

How Do Firms Implement Impairment Tests of Goodwill?

Vriborg Petersen, C. & Plenborg, T., 2010, In : Abacus: A journal of accounting, finance and business studies. 46, 4, p. 419-446

Research output: Contribution to journalJournal articleResearchpeer-review

IFRS för SME - hur, när, varför?

Pontoppidan, C. A., 2010, In : Balans Magazine. 4, p. 41-42 2 p.

Research output: Contribution to journalJournal articleCommunication

Overhead Cost Allocation Changes in a Transfer Pricing tax Compliant Multinational Enterprise

Rossing, C. P. & Rohde, C., 2010, In : Management Accounting Research. 21, 3, p. 199-216

Research output: Contribution to journalJournal articleResearchpeer-review

Performance Auditing and the Narrating of a New Auditee Identity

Justesen, L. N. & Skærbæk, P., 2010, In : Financial Accountability & Management. 26, 3, p. 325-343

Research output: Contribution to journalJournal articleResearchpeer-review

Pre-deal PPA: Fordele ved at lave købesumsfordeling tidligt i processen

Madsen, A. C., Erhardi, J. & Plenborg, T., 2010, In : Revision & Regnskabsvæsen. 79, 3, p. 38-43

Research output: Contribution to journalJournal articleResearchpeer-review

Purchase Price Allocation: En introduktion

Bang Christensen, T., Knudsen, H. J. & Plenborg, T., 2010, In : Revision & Regnskabsvæsen. 79, 3, p. 26-37

Research output: Contribution to journalJournal articleResearchpeer-review

Strategies for Dealing with Standard-Setting Resistance

Klarskov Jeppesen, K., 2010, In : Accounting Auditing and Accountability Journal. 23, 2, p. 175-200

Research output: Contribution to journalJournal articleResearchpeer-review

The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case

Arena, M. & Klarskov Jeppesen, K., 2010, In : International Journal of Auditing. 14, 2, p. 111-129

Research output: Contribution to journalJournal articleResearchpeer-review

The Role of Accounting Devices in Performing Corporate Strategy

Skærbæk, P. & Tryggestad, K., 2010, In : Accounting, Organizations and Society. 35, 1, p. 108-124 17 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Towards a New Revenue Recognition Standard

Pontoppidan, C. A., Nov 2010, In : World Accounting Report. 13, 9, p. 14-15

Research output: Contribution to journalJournal articleCommunication

UN Conference on International Accounting

Pontoppidan, C. A., 2010, In : World Accounting Report. 13, 9, p. s. 12

Research output: Contribution to journalJournal articleCommunication

2009

25 years' work on international reporting

Pontoppidan, C. A., 2009, In : World Accounting Report. 12, 2, p. 9-10

Research output: Contribution to journalJournal articleCommunication

Accounting Education, Training and Qualifications in Selected Countries in West Africa

Pontoppidan, C. A., 2009, In : ABWA Journal. 1, 6, p. 6-17

Research output: Contribution to journalJournal articleResearch

En analyse af Activity Based Costing og driftsøkonomi som ex ante og ex post information. Del 2

Israelsen, P. & Rohde, C., 2009, In : Ledelse og Erhvervsoekonomi. 73, 1, p. 9-18

Research output: Contribution to journalJournal articleResearchpeer-review

Historisk kostpris versus dagsværdi: Belyst ved investorer og analytikeres holdninger

Banghøj, J., Holm, J. W., Plenborg, T. & Østrup, J., 2009, In : Revision og Regnskabsvaesen. 78, 12, p. 12-22

Research output: Contribution to journalJournal articleResearchpeer-review

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Fischer, P. E., Gramlich, J. D., Miller, B. P. & White, H. D., 2009, In : Journal of Accounting and Economics. 48, 2-3, p. 172-189 18 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Konvertible erhvervsobligationer: Hvad er de faktiske omkostninger?

Sørensen, O., 2009, In : Revision og Regnskabsvaesen. 78, 11, p. 20-32

Research output: Contribution to journalJournal articleResearchpeer-review