PhD defence: Leif Christensen
Accounting and auditing is closely related to the quality of data. Two important elements supporting the quality of information are internal controls and materiality. Internal controls are perhaps the most important element, as they ensure that information used for management purposes has the required quality. The level of controls should be guided by the need for reliable information. These considerations are linked to the concept of materiality. The thesis explore the role of internal control and materiality related to the quality of information.
Supervisors:
Professor Thomas Plenborg &
Professor MSO Thomas Riise Johansen
Department of Accounting and Auditing
Copenhagen Business School
Assessment Committee:
Professor Kim Klarskov Jeppesen (Chair)
Department of Accounting and Auditing
Copenhagen Business School
Associate Professor Marika Arena
Politecnico di Milano
Professor Gerrit Sarens
UCL - Université catholique de Louvain
Thesis:
The thesis is available from here.
Reception:
The Doctoral School of Language, Law, Informatics, Operations Management, Accounting and Culture will host a reception, which will take place immediately after the defence in Rotunden, Solbjerg Plads 3, 2nd floor, 2000 Frederiksberg.