PhD defence: Jørgen Valther Hansen

In order to obtain the PhD degree, Jørgen Valther Hansen has submitted his thesis entitled:

The Big 4 Audit Firms and the Public Interest
Public oversight & Audit Firm Governance

This empirically informed research provides insight into three aspects of regulatory developments introduced to regulate the Big 4 audit firms: 1) power dynamics in the first 15 years of public oversight in the Dutch field of auditing which has been subject to considerable tension in the relationship between the audit firms and the regulator, 2) the governance effect of the introduction of independent non-executives (INEs) into the governance structures of the Big 4 audit firms in UK and the Netherlands, and 3) the role of INEs in the Big 4 firm´s accountability processes.  

Primary Supervisor:
Professor Thomas Riise Johansen
Department of Accounting
Copenhagen Business School

Secondary Supervisor:
Associate Professor Caroline Aggestam Pontoppidan
Department of Accounting
Copenhagen Business School

Assessment Committee:
Professor Kim Klarskov Jeppesen (Chair)
Department of Accounting
Copenhagen Business School

Professor Marika Arena
Department of Management, Economics and Industrial Engineering
Politecnico di Milano

Professor Yves Gendron
Faculty of Business Administration
University of Laval

Thesis:
The thesis will be available from research.cbs.dk

Reception:
The CBS PhD School will host a reception, which will take place immediately after the defence in FUHU (third floor above the canteen).