Kim Klarskov Jeppesen

Copenhagen Business School - Department of Accounting and Auditing

Solbjerg Plads 3

Frederiksberg, DK-2000

Denmark

SCHOLARLY PAPERS

7

DOWNLOADS

238

CITATIONS

1

Scholarly Papers (7)

1.

Are Tax Losses Always Assets? An Empirical Analysis of Accounting for Tax Loss Carryforwards in Bankrupt Danish Limited Companies

Number of pages: 23 Posted: 01 Dec 2010 Last Revised: 08 Mar 2011
Kim Klarskov Jeppesen and Ann-Charlotte Beierholm
Copenhagen Business School - Department of Accounting and Auditing and affiliation not provided to SSRN
Downloads 128 (212,923)

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Jurisdictional Competition Between Private and Public Sector Auditors: The Case of the Danish Certified Public Sector Auditor Qualification

Financial Accountability & Management, Forthcoming
Number of pages: 38 Posted: 02 Dec 2010 Last Revised: 05 Jun 2011
Kim Klarskov Jeppesen
Copenhagen Business School - Department of Accounting and Auditing
Downloads 105 (247,562)

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auditing, public sector, certification, education, jurisdiction

Jurisdictional Competition between Private and Public Sector Auditors: The Case of the Danish Certified Public Sector Auditor Qualification

Financial Accountability & Management, Vol. 28, Issue 2, pp. 215-246, 2012
Number of pages: 32 Posted: 12 Mar 2012
Kim Klarskov Jeppesen
Copenhagen Business School - Department of Accounting and Auditing
Downloads 1 (650,902)
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auditing, public sector, identity, education, jurisdiction

3.

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

International Journal of Auditing, Vol. 14, No. 2, pp. 111-129, July 2010
Number of pages: 19 Posted: 23 Jun 2010
Marika Arena and Kim Klarskov Jeppesen
Politecnico di Milano - Dipartimento di Ingegneria Gestionale and Copenhagen Business School - Department of Accounting and Auditing
Downloads 2 (608,073)
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The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries

Financial Accountability & Management, Vol. 33, Issue 2, pp. 146-170, 2017
Number of pages: 25 Posted: 05 Apr 2017
Copenhagen Business School - Department of Accounting and Auditing, Uppsala University, Stockholm University - Stockholm Business School, Oslo and Akershus University College of Applied Sciences, Oslo and Akershus University and University of Tampere - Department of Administrative Science
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supreme audit institutions, strategy, jurisdiction, performance audit, evaluation

The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries

Financial Accountability & Management, Forthcoming
Posted: 26 May 2015
Copenhagen Business School - Department of Accounting and Auditing, Uppsala University, Stockholm University - School of Business, Oslo and Akershus University College of Applied Sciences, Oslo and Akershus University and University of Tampere - Department of Administrative Science

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Supreme audit institutions, Strategy, Jurisdiction, Performance audit, Evaluation

5.

Harmonisation of Audit Practice: Empirical Evidence from Going‐Concern Reporting in the Nordic Countries

International Journal of Auditing, Vol. 17, Issue 3, pp. 308-326, 2013
Number of pages: 19 Posted: 03 Sep 2013
Nina Sormunen, Kim Klarskov Jeppesen, Stefan Sundgren and Tobias Svanström
Copenhagen Business School, Copenhagen Business School - Department of Accounting and Auditing, Umea School of Business and Economics, Umeå University and University of Umea
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going‐concern opinion, international auditing standards, auditing practices, harmonisation, Nordic countries

6.

Asset Stripping in a Mature Market Economy

Journal of Financial Crime, Forthcoming
Posted: 20 Jun 2010 Last Revised: 18 Aug 2010
Ulrik G. Møller and Kim Klarskov Jeppesen
Copenhagen Business School and Copenhagen Business School - Department of Accounting and Auditing

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Asset stripping, tax fraud, market economy, Denmark

7.

Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984-2006

European Accounting Review, Forthcoming
Posted: 01 May 2010
Kim Klarskov Jeppesen and Anne Loft
Copenhagen Business School - Department of Accounting and Auditing and Lund University

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EU, Eighth Directive, Denmark, harmonisation, regulation, audit, education, jurisdiction