Establishing a Certified Public Sector Auditor qualification : The Danish case and its implications

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Establishing a Certified Public Sector Auditor qualification : The Danish case and its implications

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dc.contributor.author Jeppesen, Kim K. en_US
dc.date.accessioned 2009-02-04T10:24:34Z
dc.date.available 2009-02-04T10:24:34Z
dc.date.issued 2008-11-14T00:00:00Z en_US
dc.identifier.uri http://hdl.handle.net/10398/6745
dc.description.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’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. *) Paper presented at the 5th EIASM International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam September 3-5, 2008 en_US
dc.format.extent 28 s. en_US
dc.language eng en_US
dc.relation.ispartofseries Working paper;2008-01 en_US
dc.title Establishing a Certified Public Sector Auditor qualification : The Danish case and its implications en_US
dc.type wp en_US
dc.accessionstatus modt08nov14 nijemo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Regnskab og Revision en_US
dc.contributor.departmentshort RR en_US
dc.contributor.departmentuk Department of Accounting and Auditing en_US
dc.contributor.departmentukshort AA en_US
dc.idnumber x656557191 en_US
dc.publisher.city København en_US
dc.publisher.year 2008 en_US


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