Claus Holm
Biographic Data
| ID | 6845323 |
|---|---|
| NAME | Claus Holm |
| GIVEN NAMES | Claus |
| FAMILY NAME | Holm |
| SIGNATURE | HOLM C |
| AFFILIATIONS | Aarhus University |
| ORCID | 0000-0001-7428-9036 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2012 |
| LATEST PUBLICATION YEAR | 2014 |
| H-INDEX | 0 |
Explaining Differences in Learning Outcomes in Auditing Education - The Importance of Background Factors, Prior Knowledge and Intellectual Skills
In this paper we use a learner perspective on learning outcomes which reflects that some students taking accounting classes are also provided with on-the-job training in accounting firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tas…
Board Competency Explanations for Differentiation in a Harmonisation Environment
Some companies decide to differentiate from others even though the regulatory establishments such as the European Union and IASB constantly strive to encourage comparability and the need for harmonisation of reporting behaviour and governance structures. Under the harmonization regime, decisions to differentiate become strategic in nature and are placed in the hands of the (supervisory) board. We examine the influence of the competency and backgr…
No prominent works on this page.
Board Competency Explanations for Differentiation in a Harmonisation Environment
Some companies decide to differentiate from others even though the regulatory establishments such as the European Union and IASB constantly strive to encourage comparability and the need for harmonisation of reporting behaviour and governance structures. Under the harmonization regime, decisions to differentiate become strategic in nature and are placed in the hands of the (supervisory) board. We examine the influence of the competency and backgr…
Explaining Differences in Learning Outcomes in Auditing Education - The Importance of Background Factors, Prior Knowledge and Intellectual Skills
In this paper we use a learner perspective on learning outcomes which reflects that some students taking accounting classes are also provided with on-the-job training in accounting firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tas…
Accounting (2 works) · Audit (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Accounting Education and Careers (1 work) · Body of knowledge (1 work) · Comparability (1 work) · Computer Science (1 work) · Corporate Finance and Governance (1 work) · Corporate governance (1 work)