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Formålet med dette paper er at analysere nogle tendenser i den nyere internationale revi-sionsstandardisering med fokus på særligt relevante problemstillinger i en dansk kon-tekst. Analysen munder ud i opstilling af en række problemkomplekser, der kan danne afsæt for forskningsemner for...

This study focuses on earnings quality by investigating the quality of accruals using the approach <p> introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, <p> and another is whether the equity market impounds information about the quality of earnings....</p></p>

This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...

Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws,...