Department of Economics and Business Economics

Claus Holm

  1. 2023
  2. Published
    Derfor har revision ikke sin egen teori. / Holm, Claus.
    In: Revision & Regnskabsvæsen, No. 1, RR.1.2023.24, 2023, p. 24-33.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  3. Published
    Honoraret for ikke-revisionsydelser som mål for revisors uafhængighed: Legitimering eller regelcompliance i Danmark? / Holm, Claus.
    In: Revision & Regnskabsvaesen, No. 3, RR.3.2023.34, 2023, p. 34-43.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  4. Published
    Revisors rolle og funktion - teori, empiri og udfordringer i praksis. / Holm, Claus.
    In: Revision & Regnskabsvaesen, No. 2, RR.2.2023.12, 2023, p. 12-21.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  5. 2022
  6. Published
    The New Statutory Audit Framework in Europe: Consistency of Implementation Rationale and Audit Fee Dependence in Denmark? / Holm, Claus.
    Symposium i anvendt statistik . ed. / Peter Linde. Vol. 2022-1 S.l.: SEGES, 2022. p. 49-57.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  7. 2020
  8. Published
    Revisors professionelle skepsis i revisionen af regnskabsmæssige skøn. / Uldbjerg, Simon; Knøss, Jeppe; Holm, Claus.
    In: Revision & Regnskabsvaesen, No. 12, 2020, p. 22-32.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  9. 2018
  10. Published
    From joint to single audits: – audit quality differences and auditor pairings. / Holm, Claus; Thinggaard, Frank.
    In: Accounting and Business Research, Vol. 48, No. 3, 2018, p. 321-344.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  11. Published
    Global budgets in Maryland: early evidence on revenues, expenses, and margins in regulated and unregulated services. / Malmmose, Margit; Mortensen, Karoline; Holm, Claus.
    In: International Journal of Health Economics and Management, Vol. 18, No. 4, 2018, p. 395-408.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  12. 2017
  13. Published
    Experimental Evidence on Informational Value of Assurance Reports used for Bank-lending to Small Enterprises. / Holm, Claus; Jensen, Jakob Dahl .
    Symposium i anvendt statistik 2017. ed. / Peter Linde. København: Danmarks Statistik, 2017. p. 134-143.

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearchpeer-review

  14. 2016
  15. Published
    Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency. / Holm, Claus; Thinggaard, Frank.
    In: International Journal of Auditing, Vol. 20, No. 1, 01.03.2016, p. 1-16.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  16. Published
    Non-audit services and auditor independence: Norwegian evidence. / Zhang, Yu (Elli); Hay, David; Holm, Claus.
    In: Cogent Business & Management, Vol. 3, 2016, p. 1-19.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  17. Published
    The New Statutory Audit Framework in Europe: Implications for the Provision of Non-audit Services. / Holm, Claus.
    2016.

    Research output: Working paper/Preprint Working paperResearchpeer-review

  18. 2015
  19. Published
    The Role of Moral Reasoning and Order Effects on Ethical Decision Making Ability: Novice vs. Experienced Accounting Students. / Pillalamarri, Sudarshan Kumar; Holm, Claus.
    2015. Paper presented at EARNet Symposium, Lausanne, Switzerland.

    Research output: Contribution to conferencePaperResearchpeer-review

  20. Published
    Decomposing Fees paid to Audit Firms-Assessing Knowledge Spillovers and Independence. / Holm, Claus.
    2015. Paper presented at European Accounting Congress, Glasgow, United Kingdom.

    Research output: Contribution to conferencePaperResearchpeer-review

  21. 2014
  22. Published
    From joint to single audits – Audit quality differences and auditor pairing background. / Holm, Claus; Thinggaard, Frank.
    2014. Paper presented at Nordic Accounting Conference, Copenhagen, Denmark.

    Research output: Contribution to conferencePaperResearchpeer-review

  23. Published
    Civil and common law influences on the Danish auditor's responsibilities in relation to fraud. / Holm, Claus.
    In: Accounting History Review, Vol. 24, No. 1, 2014, p. 7-26.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  24. Published
    Corporate governance ratings as a means to reduce asymmetric information. / Holm, Claus; Balling, Morten; Poulsen, Thomas.
    In: Cogent Economics and Finance, Vol. 2, No. 1, 2014, p. 1-16.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  25. Published
    Explaining Differences in Learning Outcomes in Auditing Education: The Importance of Background Factors, Prior Knowledge and Intellectual Skills. / Holm, Claus; Steenholdt, Niels.
    In: Review of European Studies, Vol. 6, No. 2, 2014, p. 63-79.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  26. Published
    Leaving a joint audit system: Conditional fee reductions. / Holm, Claus; Thinggaard, Frank.
    In: Managerial Auditing Journal, Vol. 29, No. 2, 2014, p. 131-152.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  27. 2013
  28. Published
    Of mode of reasoning and context: Danish evidence of accounting student’s moral reasoning abilities in resolving ethical dilemmas related to fraud. / Pillalamarri, Sudarshan Kumar; Holm, Claus.
    2013. Paper presented at EARNet Symposium, Trier, Germany.

    Research output: Contribution to conferencePaperResearchpeer-review

  29. Published
    Better firm performance through board independence in a two-tier setting. / Schøler, Finn; Holm, Claus.
    2013.

    Research output: Contribution to conferencePaperResearchpeer-review

  30. Published
    The Choice of Single or Joint Audits by Danish Listed Companies. / Holm, Claus; Thinggaard, Frank.
    Symposium i Anvendt Statistik 2013. ed. / Peter Linde. Aarhus: Danmarks Statistik, 2013. p. 68-78.

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearchpeer-review

  31. 2012
  32. Published
    Issues of Audit Committee ‘Knowledge and Experience’ in Social and Environmental Reporting Assurance. / Fitriasari, Dewi; Holm, Claus.
    2012NCSR Newsletter Article.

    Research output: Other contributionNet publication - Internet publicationResearch

  33. Published
    Report on a study of the change from reactive to proactive fraud responsibilities for the external auditor. / Holm, Claus.
    2012E-bulletin ECFA.

    Research output: Other contributionNet publication - Internet publicationResearch

  34. Published
    Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark. / Holm, Claus; Thinggaard, Frank.
    2012. Paper presented at American Accounting association annual Meeting, Washington DC, United States.

    Research output: Contribution to conferencePaperResearchpeer-review

  35. Published
    Board Competency Explanations for Corporate Governance Disclosure Level. / Holm, Claus; Schøler, Finn.
    Symposium i anvendt statistik. ed. / Peter Linde. Kbh.: Danmarks Statistik, 2012. p. 98-107.

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearchpeer-review

  36. Published
    Board Competency Explanations for Differentiation in a Harmonisation Environment. / Holm, Claus; Schøler, Finn.
    In: Review of European Studies, Vol. 4, No. 1, 2012, p. 52-72.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  37. Published
    Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark. / Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper.
    In: International Journal of Auditing, Vol. 16, No. 1, 2012, p. 79-97.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  38. Published
    Regulating audit quality: Restoring trust and legitimacy. / Holm, Claus; Zaman, Mahbub.
    In: Accounting Forum, Vol. 36, No. 1, 2012, p. 51-61.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  39. Published
    Report on a study of the change from reactive to proactive fraud responsibilities for the external auditor. / Holm, Claus.
    In: Accountancy Cypress, Vol. 108, 2012, p. 62.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  40. 2011
  41. Published
    Keeping up independence in appearance. An examination of auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark. / Holm, Claus.
    2011. Paper presented at AACAAR , Canberra, Australia.

    Research output: Contribution to conferencePaperResearchpeer-review

  42. Published
    Professional Competency and Board Diversity as Explanations for Differentiation in Corporate Governance Disclosure Levels. / Holm, Claus; Schøler, Finn.
    In: New Zealand Journal of Applied Business Research, Vol. 10, No. 1, Special edition, 2011, p. 25-35.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  43. 2010
  44. Published
    Joint audits - benefit or burden? / Holm, Claus; Thinggaard, Frank.
    2010. Paper presented at European Accounting Association 33rd Annual Congress EAA 2010, Istanbul, Turkey.

    Research output: Contribution to conferencePaperResearchpeer-review

  45. Published
    Reduction of Asymmetric Information through Corporate Governance Mechanisms: The Importance of Ownership Dispersion and Exposure toward the International Capital Market. / Holm, Claus; Schøler, Finn.
    In: Corporate Governance: An International Review, Vol. 18, No. 1, 2010, p. 32-47.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  46. 2009
  47. Published
    A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country. / Holm, Claus; Schøler, Finn; Lønne, Henrik et al.
    Aarhus School of Business, Aarhus University, Department of Business Studies, 2009.

    Research output: Working paper/Preprint Working paperResearch

  48. Published
    An Investigation of the Drivers of Audit Quality. / Fitriasari, Dewi; Holm, Claus; Zaman, Mahbub.
    2009. Paper presented at Annual Congress of the European Accounting Association, Tampere, Finland.

    Research output: Contribution to conferencePaperResearchpeer-review

  49. Published
    In the name of audit quality: quest for legitimacy. / Holm, Claus; Zaman, Mahbub.
    2009. Paper presented at 5th European Auditing Symposium (EARNet), Valencia, Spain.

    Research output: Contribution to conferencePaperResearchpeer-review

  50. Published
    Regnskab og revision. / Holm, Claus.
    Den nye selskabslov. ed. / Mette Neville; Karsten Engsig Sørensen. København: Djøf Forlag, 2009. p. 349-374.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  51. 2008
  52. Published
    An examination of actual fraud cases with a focus on the auditor's responsibility. / Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper.
    2008. Paper presented at 14th Annual Midyear AAA Auditing Section Conference, Austin, Texas, United States.

    Research output: Contribution to conferencePaperResearchpeer-review

  53. Published
    Board competency explanations for differentiation in a harmonisation environment. / Holm, Claus; Schøler, Finn.
    2008. Paper presented at EIASM 5th Workshop on Corporate Governance, Brussels, Belgium.

    Research output: Contribution to conferencePaperResearchpeer-review

  54. Published
    Critical Success Factors for IFRS Implementation. / Lønne, Henrik; Holm, Claus; Schøler, Finn et al.
    2008. Paper presented at Twelfth Annual Financial Reporting and Business Communication Conference, Cardiff, United Kingdom.

    Research output: Contribution to conferencePaperResearchpeer-review

  55. Published
    Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions? / Holm, Claus; Rikhardsson, Pall M.
    In: European Accounting Review, Vol. 17, No. 3, 2008, p. 537-557.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  56. Published
    Influence of Supervisory Board Members on the Outcome of Five Corporate Governance Decisions: The effects of International Experience, Gender and Professional Background. / Holm, Claus; Schøler, Finn.
    2008. Paper presented at 31st Annual Congress of the European Accounting Association, Rotterdam, Netherlands.

    Research output: Contribution to conferencePaperResearchpeer-review

  57. Published
    Reduction of Asymmetric Information through Corporate Governance Mechanisms: The Importance of Ownership Dispersion and International Orientation. / Holm, Claus; Schøler, Finn.
    Aarhus School of Business, Aarhus University, Department of Business Studies, 2008.

    Research output: Working paper/Preprint Working paperResearch

  58. Published
    Reduction of asymmetric information and better firm performance through board independence. / Schøler, Finn; Holm, Claus.
    2008. Paper presented at 31st Annual Congress of the European Accounting Association, Rotterdam, Netherlands.

    Research output: Contribution to conferencePaperResearchpeer-review

  59. Published
    Report on the 4th EARNet Symposium 2007, Aarhus. / Holm, Claus.
    In: EAA Newsletter : The official newsletter of the European Accounting Association, Vol. 21, No. 1, 2008, p. 11-12.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  60. Published
    The effect of environmental information on investment allocation decisions: an experimental study. / Rikhardsson, Pall M.; Holm, Claus.
    In: Business Strategy and the Environment, Vol. 17, No. 6, 2008, p. 382-397.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  61. 2007
  62. Published
    An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility. / Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper.
    Aarhus: Aarhus School of Business, Aarhus University, Department of Business Studies, 2007.

    Research output: Working paper/Preprint Working paperResearch

  63. Published
    An account of accountants: audit regulation and the audit profession in Denmark. / Holm, Claus; Warming-Rasmussen, Bent.
    Auditing, Trust and Governance: Developing Regulation in Europe. ed. / Reiner Quick; Stuart Turley; Marleen Willekens. London: Routledge, 2007. p. 42-77.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  64. Published
    An examination of actual fraud cases with a focus on the auditor's responsibility. / Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper.
    2007. Paper presented at European Accounting Association Annual Congress, Lisbon, Portugal.

    Research output: Contribution to conferencePaperResearchpeer-review

  65. Published
    Danica-prisen 2007. / Holm, Claus.
    In: INSPI : Tidssskrift for revision, økonomi og ledelse, No. 7/8, 2007, p. 28-31.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  66. Published
    Reduction of Asymmetric Information through Corporate Governance Mechanisms - The Importance of Ownership Dispersion and International Orientation. / Holm, Claus; Schøler, Finn.
    2007. Paper presented at Fourth EARNet Symposium, Aarhus, Denmark.

    Research output: Contribution to conferencePaperResearchpeer-review

  67. Published
    Reduction of asymmetric information through Corporate Governance mechanisms. / Holm, Claus; Schøler, Finn.
    2007. Paper presented at  European Accounting Association Annual Congress , Lisbon, Portugal.

    Research output: Contribution to conferencePaperResearchpeer-review

  68. Published
    Review of Godfrey, Jayne M. & Chalmers, Keryn: Globalisation of Accounting Standards. Edward Elgar Publisher, 2007. / Holm, Claus.
    In: SUERF Newsletter, No. June, 2007.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperLiterature reviewResearch

  69. Published
    Risk and Control Developments in Corporate Governance: Changing the Role of the External Auditor? / Holm, Claus; Laursen, Peter Birkholm.
    In: Corporate Governance: An International Review, Vol. 15, No. 2, 2007, p. 322-333.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  70. 2006
  71. Published
    An Account of Accountants - Audit Regulation and the Audit Profession in Denmark. / Holm, Claus; Warming Rasmussen, Bent.
    Kolding: University of Southern Denmark, Faculty of Social Sciences, Department of Entrepreneurship and Relationship Management, 2006.

    Research output: Working paper/Preprint Working paperResearch

  72. Published
    Corporate governance ratings as a means to reduce asymmetric information. / Holm, Claus.
    2006. Paper presented at 29th Annual Congress of the European Accounting Association, Dublin, Ireland.

    Research output: Contribution to conferencePaperResearchpeer-review

  73. Published
    Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? / Holm, Claus; Rikhardsson, Pall M.
    Aarhus: Aarhus School of Business, Department of Business Studies, 2006.

    Research output: Working paper/Preprint Working paperResearch

  74. Published
    Explaining Differences in Learning Outcomes in Auditing Education: The Importance of Background Factors, Prior Knowledge and Intellectual Skills. / Holm, Claus; Steenholdt, Niels.
    Aarhus School of Business, Department of Business Studies, 2006.

    Research output: Working paper/Preprint Working paperResearch

  75. Published
    Ændrer risiko- og kontroludviklingen inden for corporate governance den eksterne revisors rolle? / Laursen, Peter Birkholm; Holm, Claus.
    In: Revision og Regnskabsvaesen, No. 3, 2006, p. 40-46.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  76. 2005
  77. Published
    Corporate governance ratings as a means to reduce asymmetric information. / Balling, Morten; Holm, Claus; Poulsen, Thomas.
    Aarhus: Aarhus School of Business, Department of Accounting, Finance and Logistics, 2005.

    Research output: Working paper/Preprint Working paperResearch

  78. Published
    Do as you say - Say as you do: Measuring the actual use of environmental information in investment decisions. / Rikhardsson, Pall M.; Holm, Claus.
    2005.

    Research output: Working paper/Preprint Working paperResearch

  79. Published
    Status over revisionsforskningen i Danmark. / Seehausen, Jesper; Holm, Claus.
    2005.

    Research output: Working paper/Preprint Working paperResearch

  80. Published
    Status over revisionsforskningen i Danmark (1). / Holm, Claus; Seehausen, Jesper.
    In: Revision og Regnskabsvaesen, Vol. 7, 2005, p. 6-18.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  81. Published
    Status over revisionsforskningen i Danmark (2). / Holm, Claus; Seehausen, Jesper.
    In: Revision og Regnskabsvaesen, Vol. 8, 2005, p. 72-83.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  82. 2004
  83. Published
    Does Environmental Information Matter to Investors? / Rikhardsson, Pall M.; Holm, Claus.
    2004. Paper presented at The 12th International Conference on Greening of Industry Network, Hong Kong, China.

    Research output: Contribution to conferencePaperResearch

  84. Published
    Outline of the transition from national to international audit regulation in Denmark. / Holm, Claus; Warming-Rasmussen, Bent.
    2004.

    Research output: Working paper/Preprint Working paperResearch

  85. 2003
  86. Published
    Intern kontrol fra et Corporate Governance Perspektiv. / Holm, Claus; Laursen, Peter Birkholm.
    Økonomistyring - Børsen Ledelseshåndbøger. ed. / Per Nikolaj Bukh, Steen Hildebrandt (red.). København: Børsen Forum A/S, 2003. p. Afsn. 8.4.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  87. Published
    Measuring Learning Outcomes in Auditing Education. / Holm, Claus; Steenholdt, Niels.
    Symposium i anvendt statistik. ed. / Niels Kærgaard (red.). København: Den Kgl. Veterinær- og Landbohøjskole, 2003. p. s. 81-92.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  88. Published
    Satisfying the demand for financial information in public traded companies. / Holm, Claus.
    2003. Paper presented at 26th Congress of the European Accounting Association.

    Research output: Contribution to conferencePaperResearch

  89. 2002
  90. Published
    Experience as a Learner Prerequisite in Auditing Education. / Steenholdt, Niels; Holm, Claus.
    2002.

    Research output: Working paper/Preprint Working paperResearch

  91. Published
    Financial Reporting on the Internet - A Longitudinal Examination. / Holm, Claus.
    Symposium i Anvendt Statistik. ed. / Esben Høg, Viggo Høst (red.). Århus: Handelshøjskolen i Århus, Institut for Informationsbehandling, 2002. p. s. 156-165.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  92. Published
    Intern kontrol fra et Corporate Governance perspektiv. / Holm, Claus; Laursen, Peter Birkholm.
    2002. Paper presented at National Revisionskonference, Sandbjerg.

    Research output: Contribution to conferencePaperResearch

  93. Published
    Intern kontrol fra et Corporate Governance perspektiv - Er COSO frameworket tilstrækkeligt? / Holm, Claus; Laursen, Peter Birkholm.
    2002.

    Research output: Working paper/Preprint Working paperResearch

  94. Published
    Is COSO enough from a Corporate Governance Perspective. / Laursen, Peter Birkholm; Holm, Claus.
    2002. Paper presented at The 25th Annual Congress of the European Accounting Association, Copenhagen.

    Research output: Contribution to conferencePaperResearch

  95. Published
    Measuring Learning Outcomes in Auditing Education. / Holm, Claus; Steenholdt, Niels.
    2002. Paper presented at National Revisionskonference, Sandbjerg.

    Research output: Contribution to conferencePaperResearch

  96. 2000
  97. Published
    Adgang til årsregnskaber via Internettet. Potentiale og begrænsninger. / Holm, Claus.
    In: Revision og Regnskabsvaesen, Vol. 2, 2000, p. 33-41.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  98. Published
    Effects of Changing the Pedagogical Concept of a Part-time BSc in Accounting from Traditional Lectures into an IT-supported Asynchronous and Flexible Learning Concept - Part 1. / Rasmussen, Tage; Holm, Claus; Dalgas, Annemarie.
    Technology in Teaching and Learning in Higher Education: An International Conference. 2000. p. s. 1-8.

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearch

  99. Published
    Financial Reporting on the Internet. An Examination Across Industries and Company Size. / Holm, Claus.
    2000. Paper presented at The Annual Congress of the European Accounting Association.

    Research output: Contribution to conferencePaperResearch

  100. Published
    Have the auditors closed the expectation gap concerning evaluation of internal control? / Birkholm, Peter; Holm, Claus.
    2000. Paper presented at The Annual Congress of the European Accounting Association.

    Research output: Contribution to conferencePaperResearch

  101. Published
    Measuring Learning Outcomes. A Learner Perspective in Auditing Education. / Holm, Claus; Steenholdt, Niels.
    2000.

    Research output: Working paper/Preprint Working paperResearch

  102. Published
    Measuring Learning Outcomes. A Learner Perspective in Auditing Education. / Holm, Claus; Steenholdt, Niels.
    2000. Paper presented at AAA Accounting, Behavior & Organizations Research Conference, Chicago, October.

    Research output: Contribution to conferencePaperResearch

  103. Published
    Measuring Learning Outcomes. Evolution of Cognitive Skills among Graduate Students in Auditing. / Holm, Claus; Steenholdt, Niels.
    2000. Paper presented at The Annual Congress of the European Accounting Association.

    Research output: Contribution to conferencePaperResearch

  104. Published
    Offentliggørelse af årsregnskab via Internettet. / Holm, Claus.
    In: Finans/Invest, Vol. 1, 2000, p. 19-24.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  105. 1999
  106. Published
    Modellering, test og fortolkning af indirekte revisionsbeviser. / Holm, Claus.
    Symposium i anvendt statistik 1999. ed. / Anders Holm; Peter C. Linde. København: Amternes og kommunernes Forskningsinstitut, 1999. p. 347-357.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  107. Published
  108. Published
    Regnskabsbrugernes adgang til finansiel information via Internettet. / Holm, Claus.
    In: Revision og Regnskabsvaesen, Vol. 12, 1999, p. 28-38.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  109. Published
    Revisionsforskning i samspil med undervisning og praksis. / Holm, Claus.
    In: Revision og Regnskabsvaesen, Vol. 5, 1999, p. 29-35.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  110. 1998
  111. Published
    Revisors aktivitet. / Holm, Claus.
    In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 28, No. 10, 1998, p. 10-14.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  112. 1997
  113. Published
    Er den erfarne revisor en ekspert? / Holm, Claus.
    Institut for regnskab om regnskab. Århus: Handelshøjskolen i Århus, Institut for Regnskab, 1997. p. s. 186-203.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  114. 1996
  115. Published
    Learning to Walk - Learning to Fly: Organizational Learning and Corporate Environmental Behaviour Change. / Rikhardsson, Pall M.; Holm, Claus.
    Industry and the Environment: Practical Applications to Environmental Management Approaches in Business. ed. / John P. Ulhøi; Henning Madsen. Aarhus School of Business, The Corporate Technology and Environmental Management Research Group, 1996. p. 381-393.

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearchpeer-review

  116. 1995
  117. Published
    Evaluation of Evidence from Analytical Procedures in Auditing. / Holm, Claus.
    Århus: The Aarhus School of Business, Department of Accounting, 1995. 431 p.

    Research output: Book/anthology/dissertation/reportPh.D. thesis

  118. Published
    Regnskabsanalytisk Revision. / Holm, Claus.
    In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 25, No. 6, 1995, p. 25-29.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  119. 1994
  120. Published
    Den regnskabsanalytiske revisions udbredelse. / Holm, Claus.
    Revision: Funktion og Vision. ed. / Anne Loft. København: Foreningen af Yngre Revisorer. FYR, 1994. p. s. 97-116.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch