Establishing a Certified Public Sector Auditor Qualification: The Danish Case and its Implications

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Abstract

This paper examines recent attempts to professionalize Danish public sector auditing by the establishment of a certification of public sector auditors known in Danish as Certificeret Offentlig Revisor (COR). The establishment of the COR-certification has led to a dispute over the public sector auditing jurisdiction between a coalition of public sector auditors and the professional bodies of the private sector auditors. The paper outlines the process that led to the decision to create the COR-certification, analyse the COR coalition’s attempt to build a network of support for its jurisdictional claim of expertise, and discusses the general implications of the case for the ongoing attempt to create a European certification of public sector auditors.
Original languageEnglish
Place of PublicationKøbenhavn
PublisherDepartment of Accounting and Auditing, Copenhagen Business School
Number of pages28
Publication statusPublished - 2008
SeriesWorking Paper / Department of Accounting and Auditing. Copenhagen Business School
Number2008-01

Bibliographical note

Paper presented at the 5th EIASM International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam September 3-5, 2008

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