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

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SCHOLARLY PAPERS

12

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Scholarly Papers (12)

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1.

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
University of Auckland - Department of Accounting and Finance, University of Auckland - Business School and Aarhus University - Department of Economics and Business
Downloads 429 (66,947)

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

2.

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 415 (69,673)

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

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 242 (126,414)
Citation 1

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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 151 (194,569)

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

5.

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 83 (298,614)

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

6.

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 58 (362,851)

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Joint audits, audit pairings, audit quality, auditor choice

7.

Risk and Control Developments in Corporate Governance: Changing the Role of the External Auditor?

Corporate Governance: An International Review, Vol. 15, No. 2, pp. 322-333, March 2007
Number of pages: 12 Posted: 16 Mar 2007
Claus Holm and Peter Birkholm Laursen
Aarhus University - Department of Economics and Business and Copenhagen Business School - Faculty of Economics and Business Administration
Downloads 28 (477,676)
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8.

Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

International Journal of Auditing, Vol. 16, Issue 1, pp. 79-97, 2012
Number of pages: 19 Posted: 18 Feb 2012
Claus Holm, Lars Bo Langsted and Jesper Seehausen
Aarhus University - Department of Economics and Business, affiliation not provided to SSRN and affiliation not provided to SSRN
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Fraud, auditor responsibility, Denmark, court system, proactive, good audit practice

9.

Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency

International Journal of Auditing, Vol. 20, Issue 1, pp. 1-16, 2016
Number of pages: 16 Posted: 11 Feb 2016
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business
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Joint audits, auditor pairings, audit technology efficiency, audit fees

10.

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

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

11.

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

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

12.

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

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