PhD defence: Carsten Allerslev Olsen

This thesis explores, in three articles, how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the auditors’ auditing efforts, which are made in conjunction with the impact of the enforcement of auditors and limitations on the auditors’ liability. 

 

Professor MSO Thomas Riise Johansen

Department of Accounting and Auditing

Copenhagen Business School

 

Professor Thomas Plenborg

Department of Accounting and Auditing

Copenhagen Business School

Associate Professor Caroline Aggestam Pontoppidan

Department of Accounting and Auditing

Copenhagen Business School

 

Associate Professor Jan Marton

Department of Business Administration

University of Gothenburg

 

Professor Frank Thinggaard

Department of Economics and Business Economics

Aarhus University

 

 

The Doctoral School of Business and Management will host a reception, which will take place immediately after the defence at FUHU Faculty Club.  

Organised by	The Doctoral School of Business and Management
Date	16 April 2018
Time	14.00 – 16.00 PM
Location	Copenhagen Business School  Solbjerg Plads 3 2000 Frederiksberg SPs03 Novo Nordisk Aud.