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Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst

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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 dybere undersøgelser. Megatrends i den nye post-Enron revisionsstandardisering konstateres i form af detailre-guleringsparadigmets dominans, standardernes øgede indhold af forebyggende omgåel-sesregulering og synliggørelsen af enhver detailregulerings iboende paradoksale mangel på detaljer. Disse trends har som afledte effekter, at standardiseringens ophøjelse til i praksis at blive set som den rene teori vinder frem som mentalt selvforsvar, og at samspilsproblemer i reguleringen øges i takt med, at denne sker polycentrisk fra flere forskellige retninger samtidigt. Analysen opsummeres i form af en præsentation af de relevante afledte forskningstemaer i en dansk sammenhæng med særligt fokus på den meget brede revisionspligt

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  • Kiertzner, Lars, 2006. "Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst," Financial Reporting Research Group Working Papers R-2005-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    • Handle: RePEc:hhb:aarbfr:2005-001
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