Claus Holm

Aarhus University - Department of Economics and Business

Professor

Fuglesangs Alle 4

Aarhus University

Aarhus C, Danmark DK-8210

Denmark

  • Aarhus University - Department of Economics and Business

    • Email
    • Tel: 40422778
    • Fax: 40422778
SCHOLARLY PAPERS

10

DOWNLOADS
Rank 48,250

SSRN RANKINGS

Top 48,250

in Total Papers Downloads

1,874

SSRN CITATIONS
Rank 38,824

SSRN RANKINGS

Top 38,824

in Total Papers Citations

16

CROSSREF CITATIONS

8

Scholarly Papers (10)

Actions:
Email selected abstracts
1.

Regulating Audit Quality: Restoring Trust and Legitimacy

Forthcoming, Accounting Forum 2012 (Vol 36/No 1)
Number of pages: 31 Posted: 28 Apr 2012
Mahbub Zaman and Claus Holm
Hull University Business School and Aarhus University - Department of Economics and Business
Downloads 492 (107,006)
Citation 7

Abstract:

Loading...

Audit quality, Regulation, Audit firms, Legitimacy, Impression management

2.

Non-Audit Services and Auditor Independence: Norwegian Evidence

Number of pages: 43 Posted: 12 Apr 2013 Last Revised: 21 Jun 2015
Yu (Elli) Zhang, David Hay and Claus Holm
Independent, University of Auckland Business School and Aarhus University - Department of Economics and Business
Downloads 476 (111,316)
Citation 3

Abstract:

Loading...

auditing, non-audit fees, auditor independence, audit opinion, audit tenure, Norway

3.

Reduction of Asymmetric Information Through Corporate Governance Mechanisms - The Importance of Ownership Dispersion and International Orientation

Number of pages: 51 Posted: 05 Aug 2008
Claus Holm and Finn Schoeler
Aarhus University - Department of Economics and Business and Aarhus University - Department of Accounting
Downloads 280 (200,297)
Citation 1

Abstract:

Loading...

Corporate Governance, Transparency, Board Member Independence, Two Tier Board Structure, Ownership Dispersion, Internationalisation

4.

The New Statutory Audit Framework in Europe: Implications for the Provision of Non-Audit Services

Number of pages: 57 Posted: 17 Aug 2016
Claus Holm
Aarhus University - Department of Economics and Business
Downloads 261 (214,978)
Citation 1

Abstract:

Loading...

Regulation, Audit reform, Independence, Audit fees, Non-audit services

5.

From Joint to Single Audits – Audit Quality Differences and Auditor Pairings

Accounting and Business Research (2018 Forthcoming)
Number of pages: 44 Posted: 15 Sep 2017
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business
Downloads 215 (259,273)
Citation 5

Abstract:

Loading...

Joint audits, audit pairings, audit quality, auditor choice

6.

Decomposing Fees Paid to Audit Firms -- Assessing Knowledge Spillovers and Independence

Number of pages: 45 Posted: 25 Mar 2015 Last Revised: 26 May 2015
Claus Holm
Aarhus University - Department of Economics and Business
Downloads 122 (418,016)

Abstract:

Loading...

Knowledge spillover, independence, audit fees, non-audit fees, 2SLS

7.

An Empirical Assessment of Whether the European Fee Cap for Non-Audit Services is Appropriate for the United States

George Mason University School of Business Research Paper
Number of pages: 46 Posted: 01 Sep 2023
Edward B. Douthett and Claus Holm
George Mason University - School of Business and Aarhus University - Department of Economics and Business
Downloads 28 (866,718)

Abstract:

Loading...

capital market reform, non-audit services, audit quality

8.

Joint Audits – Benefit or Burden?

Posted: 06 Nov 2010
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business

Abstract:

Loading...

Joint Audits, Auditor Change, Audit Fee Cutting, Audit Efficiency

9.

Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions?

European Accounting Review, Forthcoming
Posted: 21 Feb 2008
Claus Holm and Pall Rikhardsson
Aarhus University - Department of Economics and Business and Reykjavik University

Abstract:

Loading...

Environmental reporting, environmental disclosures, allocation, decision making, investment horizon, investors, experiment

10.

Corporate Governance Ratings as a Means to Reduce Asymmetric Information

Posted: 16 Nov 2005
Morten Balling, Claus Holm and Thomas Poulsen
Aarhus School of Business, Aarhus University - Department of Economics and Business and Copenhagen Business School, Department of International Economics and Management, Center for Corporate Governance

Abstract:

Loading...

Corporate governance, ratings, asymmetric information, disclosure requirements, investor information needs