Department of Economics and Business Economics

Civil and common law influences on the Danish auditor's responsibilities in relation to fraud

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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

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@article{d9a5e5452f914c8cbc9643b90875db92,
title = "Civil and common law influences on the Danish auditor's responsibilities in relation to fraud",
abstract = "We use a legal perspective to examine how the role of auditors in Denmark has been defined and the auditor's responsibilities in relation to fraud have been determined. The study draws on laws, legal cases and documents produced by professional organisations. We show that developments during the twentieth century were conditioned by the central legislative role of the Danish state combined with a hands-off approach to enforcing new law provisions. While the organising role of the state was consistent with the Roman civil law tradition, the implications of legislative absences, and later provisions in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions in common law systems. An examination of fraud cases handled by the courts and disciplinary tribunals suggests that an important role was played by the professional organisation in Denmark.",
keywords = "Professional accounting bodies, Auditors, Fraud, Legal responsibilities, State and statutory law, Court system",
author = "Claus Holm",
note = "Campus adgang til artiklen / Campus access to the article",
year = "2014",
doi = "10.1080/21552851.2014.880582",
language = "English",
volume = "24",
pages = "7--26",
journal = "Accounting History Review",
issn = "2155-2851",
publisher = "Routledge",
number = "1",

}

RIS

TY - JOUR

T1 - Civil and common law influences on the Danish auditor's responsibilities in relation to fraud

AU - Holm, Claus

N1 - Campus adgang til artiklen / Campus access to the article

PY - 2014

Y1 - 2014

N2 - We use a legal perspective to examine how the role of auditors in Denmark has been defined and the auditor's responsibilities in relation to fraud have been determined. The study draws on laws, legal cases and documents produced by professional organisations. We show that developments during the twentieth century were conditioned by the central legislative role of the Danish state combined with a hands-off approach to enforcing new law provisions. While the organising role of the state was consistent with the Roman civil law tradition, the implications of legislative absences, and later provisions in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions in common law systems. An examination of fraud cases handled by the courts and disciplinary tribunals suggests that an important role was played by the professional organisation in Denmark.

AB - We use a legal perspective to examine how the role of auditors in Denmark has been defined and the auditor's responsibilities in relation to fraud have been determined. The study draws on laws, legal cases and documents produced by professional organisations. We show that developments during the twentieth century were conditioned by the central legislative role of the Danish state combined with a hands-off approach to enforcing new law provisions. While the organising role of the state was consistent with the Roman civil law tradition, the implications of legislative absences, and later provisions in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions in common law systems. An examination of fraud cases handled by the courts and disciplinary tribunals suggests that an important role was played by the professional organisation in Denmark.

KW - Professional accounting bodies

KW - Auditors

KW - Fraud

KW - Legal responsibilities

KW - State and statutory law

KW - Court system

U2 - 10.1080/21552851.2014.880582

DO - 10.1080/21552851.2014.880582

M3 - Journal article

VL - 24

SP - 7

EP - 26

JO - Accounting History Review

JF - Accounting History Review

SN - 2155-2851

IS - 1

ER -