@techreport{4fcbde6257c5481aa711818b198e712f,
title = "Establishing a Certified Public Sector Auditor Qualification: The Danish Case and its Implications",
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{\textquoteright}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.",
author = "{Klarskov Jeppesen}, Kim",
note = "Paper presented at the 5th EIASM International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam September 3-5, 2008 ",
year = "2008",
language = "English",
series = "Working Paper / Department of Accounting and Auditing. Copenhagen Business School",
publisher = "Department of Accounting and Auditing, Copenhagen Business School",
number = "2008-01",
address = "Denmark",
type = "WorkingPaper",
institution = "Department of Accounting and Auditing, Copenhagen Business School",
}