Bent Warming-Rasmussen

cand.merc.aud., ph.d.

  • Universitetsparken 1

    6000 Kolding

    Danmark

19982019
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Personlig profil

CV

CURRICULUM VITAE
Professor (MSO) Bent Warming-Rasmussen, ph.d.
Department of Entrepreneurship and Relationship Management
University of Southern Denmark
Engstien 1, 6000 Kolding

Tel. direct 6550 1383
E-mail: bwr@sam.sdu.dk

Research Profile - summary:
Auditing, expectations gab, audit regulation, professional ethics, liability, audit quality, gender and professional career, corporate social responsibility, regulation in financial accounting, stress management.

Teaching Profile - summary:
Auditing, Business Ethics, Financial accounting, Project Management (accounting), Corporate Social Responsibility (nonfinancial accounting), Coaching.

Other professional educations/titels:
Certified Public Accountant (deposit), Certified Psychotherapist, Medical Examined Masseur.

Details:
1.0 Personal information
2.0 Qualifications with regard to research
3.0 Administrative Qualifications
4.0 Qualifications with regard to teaching
5.0 Other qualifications

1.0 PERSONAL INFORMATION
1.1 MARITAL STATUS
Bent Warming-Rasmussen, born 1.10.1956 in Sønderborg, married to Lis (special educator and graduate family therapist).
Two children, Steffan 26.5.1983 and Anja 9.8.1986.

1.2 EDUCATION:
1990 Ph.D. (auditing), Aarhus School of Business.
1986 Master of Science in Business Economics and auditing (Cand.merc.aud)., Copenhagen Business School
1982 Graduate Diploma in Business administration - accounting, Southern Denmark Business School, Sønderborg section.

1.3 PROFESSIONAL TITLES:
2009 Professor MSO at the University og Southern Denmark.

2007 Certified Psychotherapist (4 year study at Bodynamic International. Copenhagen), see www.Kolding-psykoterapi.dk
1998 Medical Examined Masseur (Fredericia Idrætsmassageskole [sports massage school]), see www.Massageterapien.dk
1994 Associate professor at the Southern Denmark Business School.
1990 Assistant professor at the southern Denmark Business School.
1984 Certified Public Accountant (deposited May 1987).

1.4 EDUCATIONAL TRAINING:
2003-2007 Supplementary education as a Certified Psychotherapist
1992 Course of Presentation and education techniques” at SEL (Statens Erhvervspædagogiske Læreruddannelse).
1987 The Danish School of Public Administrations, residential course on educational theory and practice.

1.5 PERIODS AND PLACES OF EMPLOYMENT:
2009 - Professor MSO, at the University of southern Denmark 2002 - 2006 Vice Dean of The Faculty of social Sciences at the Southern Denmark University: Responsible for campus Kolding
2002 – 2005 Vice head of the Department of Accounting and Finance at the Southern Denmark University, Campus Kolding
1998 - 2009 Associate Professor at the University of Southern Denmark
1994 - 1998 Associate Professor at the Southern Denmark Business School
1990 - 1994 Assistant Professor at Southern Denmark Business School
1990 - 1990 Financial Manager at the shipowners E. H. Rasmussen A/S (Danish/German group).
1986 - 1990 Ph.d. Student at the Southern Denmark Business school.
1985 - 1986 Certified Public Accountant at BDO, Frederikshavn.
1984 - 1985 Certified Public Accountant at KPMG, Esbjerg.
1977 - 1984 Certified Public Accountant at Deloitte, Sønderborg.

2.0 QUALIFICATIONS WITH REGARD TO RESARCH
2.1 PUBLICATIONS:
2009 Auditor Independence and the Provision of Non-audit Services: Perceptions by German Investors, International Journal of Auditing. , Vol. 13, No. 2, July 2009. ( Co-author Reiner Quick).

2009 "The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests". Critical Perspectives on Accounting 20 (2009) (co-author: Carolyn Windsor)

2009 Vidensudfordringer ved CSR-rapportering og – auditering – Et marked for revisorer? Revision og Regnskabsvæsen 2009, nr. 5 (Medforfattere: Dennis van Liempd, Jan Arlbjørn og Ole Stegmann-Mikkelsen)

2008 Rådgivningsopgaver og trusler mod revisors uafhængighed i fremtoning (independence in appearence)
Warming-Rasmussen, Heldbjerg, G. , Quick, R., Revision &Regnskabsvæsen, sept. 2008.

2008 ”An account of Accountants: Audit regulation and the Audit Profession in Denmark” (Co-author: Claus Holm), EARNet-anthology: Auditing, Trust and Governance – Developing regulation in Europe (ed. Reiner Quick, Stuart Turley and Marleen Willekens), Routledge, London and New York.

2007 "Det sete afhænger af øjnene, der ser" [“What is seen depends on the eyes seeing”], Department of Entrepreneurship and Relationship Management, Working Paper 2007/2, Kolding. (co-author: Grethe Heldbjerg et al.)

2007 ”Auditor Independence and the Provision of Non-Audit Services: Perceptions by German Investors”, Schriften zur Quantitativen Betriebswirtschaftslehre, Nummer 2/2007; Technische Universität Darmstadt, Institut für Betriebswirtschaftslehre.(co-author: Dr. Reiner Quick)

2007 "Unabhängigkeit des Abschlussprüfers - Zum Einfluss von Beratungsleistungen auf Unabhängigkeitswahrnehmungen von Aktionären", Zeitschrift für Betriebswirtschaft, Verlag Gabler, Wiesbaden (co-author: Dr. Reiner Quick)

2007 "Topledelse, organisationskulturelle værdier og kønsforskelle i internationale revisionsfirmaer - dansk empiri" [”Top management, organisational culture values and gender differences in international auditing firms – Danish empirical data], Ledelse og Erhvervsøkonomi (Danish journal on management and business administration) No. 2/2007 (co-author: Lars Jensen)

2007 "SCM and CSR Auditing: A New Research Agenda?" Proceedings: 19th annual NOFOMA conference, Reikiavik, Iceland, 7-8 June 2007 (co-authors: Dennis van Liempd, Jens Abild Nielsen and Jan Stentoft Arlbjørn).

2007 "Corporate Social Responsibility: mere end styring og kontrol af risici?" [”Corporate Social Responsibility: more than management and control of risks?”], Revision og Regnskabsvæsen (Danish journal on auditing and accounting) No. 4, 2007 (co-authors: Dennis van Liempd, Jens Abild Nielsen and Jan Stentoft Arlbjørn).

2006 "Abschlussprüfung und Beratung - Eine empirische Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen", RWZ- Recht & Rechnungswesen No. 9, LexisNexis, ARD Orac, 2006. (co-author Dr. Reiner Quick, Technische Universität Darmstadt)

2006 “Outsourcing, Supply chain Management og revision” [“Outsourcing, Supply chain Management and auditing”], Revision og Regnskabsvæsen No. 9, Forlaget Thomson 2006 (co-authors Jan Arlbjørn, Dennis Van Liempd and Jens Abild Nielsen).

2006 “An account of Accounts – Audit regulation and the Audit Profession in Denmark” Working Paper No. 2006/2, Department of Entrepreneurship and Relationship Management (co-author: Claus Holm, Senior lecturer, Ph.D. Aarhus School of Business)

2005 “The Degradation of the Auditing Profession: An Empirical Study of Client Management Control of Auditor Independence”, 2005 Proceedings critical Perspectives on accounting conference, Zicklin School of Business, Baruch College, city University of New York, New York, (co-author: Dr. Carolyn Windsor, Griffith University)

2005 "The Impact of MAS on perceived auditor independence - some evidence from Denmark". Accounting Forum. Vol. 29. 2005.
(co-author: Dr. Reiner Quick, Technische Universität Darmstadt)

2004 "Outline of the Transition from National to International Audit Regulation in Denmark". Working Paper R-2004-02, Aarhus School of Business, 2004. (Co-author: Claus Holm, Senior lecturer, Ph.D., Aarhus School of Business).

2003 “Diversity of Auditor Independence Judgments: The effect of Client Management Economic Power, MR and Justice Beliefs on Independence”, The American Accounting Association’s 8th Ethics Symposium, Honolulu, Proceedings, August 2003, (co-author: Dr. Carolyn Windsor, Griffith University)

2003 "Danish Evidence of Auditors level of moral Reasoning and Predisposition to Provide Fair Judgments". Journal of Business Ethics. Vol. 47. 2003
(Co-author: Prof. Carolyn Windsor, Griffith University, Australia).

2003 "The Impact of non-audit Services on Auditor Independence". FBK - Journal of Science and Practice. No. 9. 2003 and No. 10, 2003.

2003 "Vlijanie predstavlenije konsultaciionnih uslug v oblasti upravlenija na nezavisimost auditora". Egemesjachnij nauchno-prakticheskij gurnal FBK: finansovije i buhgalterskije konsultacii, nomer 9, sentjabr 2003 (co-author: Dr. Reiner Quick, University of Münster).

2002 "Revisor som offentlighedens tillidsrepræsentant" [”The auditor as the public’s representative of trust”]. Ledelse & Erhvervsøkonomi. No. 4. 2002.

2002 "Disciplinary Observance and Sanctions on German and Danish Auditors". International Journal of Auditing. 2002. Vol. 6.

2001 "Revision af årsregnskabsloven - et bud for regnskabs-brugerne" [”Reformation of the Danish Annual Report Act – a stakeholder survey”] in Den nye årsregnskabslov [The new Danish Annual Report Act]. Forlaget Thomson. 2001

2001 "Revisor som offentlighedens tillidsrepræsentant - aspekter af tillidsforholdet mellem brugeren af revisionsydelsen og den statsautoriserede revisor" [”The auditor as the confidential agent of the community – aspects of the relationship of trust between the user of the auditing service and the State Authorized Public Accountant”]. Forlaget Thomson. 2001.

2001 ”Danica-Prisen år 2001” [”The Danica Avard year 2001”], Inspi No. 7, Revifora 2001

2001 ”Revisors uafhængighed i dobbeltfunktionen – en replik” [”The auditor’s independence in the double role-function – a reply”], Revision og Regnskabsvæsen No. 4, 2001

2001 ”Revisors uafhængighed i dobbeltfunktionen” [”The auditor’s independence in the double role-function”], Revision og Regnskabsvæsen No. 1, 2001

2000 ”Revisoretik” [”Auditor ethics”], Svend Ørjan Jensen and Bent Warming-Rasmussen, Chapt.. 4 in Revision – Teori og Koncept [Auditing – Theory and Concept], Forlaget Thomson, 2000

1999 ”Ajourføring af Årsregnskabsloven” [”Updating the Danish Annual Report Act”], Bent Warming-Rasmussen and Henrik Steffensen, Revision og Regnskabsvæsen No. 7, 1999.

1999 ”Berufsaufsicht über die wirtschaftsprüfenden Berufsstände in Deutchland und in Dänemark”, Reiner Quick and Bent Warming-Rasmussen, Wirtschaftsprüfer Kammer Mitteilungen, Verlag Dr. Otto Schmidt KG Köln, 3/99.

1999 ”Revisor”[”Auditor”], Article for Store Danske Encyklopædi, 1999

1999 ”Tyskland, forventningsgapet”, revisors uavhengighet og ”KonTraG”, Aasmund Eilifsen, Reiner Quick og Bent Warming-Rasmussen. Revison og Regnskap, den Norske Revisorforening, 1999

1999 ”Et bedre regnskab – en brugerundersøgelse over oplysninger i årsregnskabet og undtagelser for små selskaber”[”Better annual reports – a user survey on information in the annual report and exceptions for small companies”], Forlaget FSR 1999.

1998 ”Tyskland, forventningskløften og KonTraG”[Germany, the expectation gap and KonTraG”] Revisions og Regnskabsvæsen, Bent Warming-Rasmussen and Reiner Quick, FSR Nov. 1998

1998 ”DANICA-prisen 1998, to opgaver om problemstillinger inden for revision”[”The DANICA Avard 1998, two master dissertations on topics within auditing”] Inspi 7-8, FYR 1998

1998 ”Quality Dimensions in External Audit Services – An external user perspective”, The European Accounting Review, Vol 7, No. 1, 1998.

1998 ”Etik” [“Ethics”], Department of Business and Economics, HHS 1998 (with the collection of cases belonging to it)
1996 ”Budgettering og erhvervsøkonomisk metode” [”Budgeting and methodology in business research”], in Erhvervsøkonomisk undersøgelsesmetodik, Samfundslitteratur 1996.

1996 ”En videnskabsteoretisk og metodisk tilgang til budgettering som strategisk disciplin”[A scientifically and methodical approach to budgeting as a strategic discipline”], Det erhvervsøkonomiske Fakultets Skriftserie [Department of Business Economics’ publication series], HHS 1996

1995 ”DANICA- prisen 1995, ”Afhandling om revision og besvigelser vandt DANICA-prisen 1995” [”A master thesis on auditing and fraud won the DANICA Prize 1995”], Inspi 7, FYR 1995.

1995 ”Kvalitetsdimensioner i revisionsydelsen – metoder og resultater” [”Quality Dimensions in the Audit Service – methods and results”], Det Erhvervsøkonomiske Forskningsinstituts Skriftserie [Research Institute of Business Economics’ publication series], 1995.

1994 ”God revisoradfærd – et spørgsmål om regulering eller moral og etik?” [”Good auditor behaviour – a question of regulation or moral and ethics?”], in ”Revision: Funktion og Vision” [“Auditing: Fuction and Vision”]. FYR 1994. (genoptrykt i revideret udgave i INSPI nr. 12, 1996 og nr. 1, 1997) (reprinted in a revised version in INSPI No 12, 1996 and No. 1, 1997)

1994 "Kvalitet i Revisionsydelsen" [”Quality in the Audit Service”], Revision & Regnskabsvæsen 5, 1994

1994 ”Kvalitetsdimensioner i revisionsydelsen” [”Quality Dimensions in the Audit Service”] (co-author Lars Jensen), FSR’s Perspektivserie [FSR’s Perspective series], 1994.

1993 ”Evalueringsrapport fra gruppe 8” [“Evaluation report from Group 8”], (co-authors Docent Finn Wiedersheim Paul and chief consultant Per Willy Hetland). Norges Forskningsråd 1993.

1993 ”Regulering af Revisorerhvervet – en etisk udfordring?” [”Regulation of the Auditor Profession – an ethical challenge?”], Ehvervsøkonomisk Skriftserie [Business Economy Publication Series], HHS 1993.
Updated version of INSPI No. 10, Yngre Revisorer [Young Auditors] 1993

1993 ”Tendenser på markedet for revisionsydelsen” (co-author Leif Højskov), Erhvervsøkonomisk Skriftserie, HHS 1993.

Updated version published in INSPI No. 7, Yngre Revisorer 1993.
1992 ”Budgettering og erhvervsøkonomisk metode” (co-author: Ph.D. Lars Ole Wiese), Erhvervsøkonomisk Undersøgelsesmetodik [Business Economy Examination Method], Samfundslitteratur, Dec. 1992.(translated and published in Swedish in Företagsekonomisk Undersökningsmetodik”, Studentlitteratur 1995).

1991 ”Økonomistyring og dens sammenhæng med virksomhedsledelse” [”Financial management and its connection to company management”]. Theme issue of HHS-Information about business economy, No. 2, Dec. 1991.

1991 ”Tillidsforholdet til revision og revisorer” [”Mutual Trust in auditing and auditors”], Annual 1991, Foreningen af Statsautoriserede revisorer [The Institute of State Authorized Public Accountants].

1991 ”Udviklingen i den statsautoriserede revisors serviceydelse på tærsklen til det 21. Århundrede” [”The Development of the state-authorized accountant’s services on the threshold of the 21st Century”]. (co-author: Statsaut. Rev. Jens Kristian Elkjær-Larsen), Jubilee Publication, Yngre Revisorer, Feb. 1991.

1990 ”Tillidsforholdet og forventningskløften mellem brugeren af revisionsydelsen og den statsautoriserede revisor” [”Mutual Trust and the Expectation Gap Between the user of the Audit Service and the State Aauthorized Public Accountant”], Ph.D. thesis, HHS, Nov. 1990.

1989 ”Forventningskløften og tillidsforholdet mellem brugeren af revisionsydelsen og den statsautoriserede revisor” [”The Expectation Gap and Mutual Trust Between the user of the Audit Service and the State Authorized Public Accountant”], Faglige Artikler No. 23, Yngre revisorer 1989.
1988 ”Skattereformen i Forbundsrepublikken Tyskland” [”The Tax Reform in the Federal Republic of Germany”], Skattepolitisk oversigt [Fiscal Policy outline] No. 1, 1988.

1987 ”Tillidsfald til revisorstanden og lovforslagene til afhjælpning heraf” [”Loss of trust in the auditor profession and the bills to the relief of if”], INSPI, No. 11, Yngre Revisorer 1987.

2.2 WORK IN PROGRESS FOR PEER REVIEWED JOURNALS:
The Effect of Parental Role and Gender on Auditors’ Career Progression: Danish Evidence, Paper submitted to the Journal of Business Ethics. Co-author Carolyn Windsor

Professionalism, Ethics and Leadership: The relationship between Auditors’ Moral Reasoning and Transnational Audit Firm Subcultures. 1.review at the Critical Perspective on Accounting. Co-author Carolyn Windsor
Independent CSR-auditing in global Supply Chains, submitted to Supply Chain Management: An International Journal. Co-authors Jan Arlbjørn, Dennis van Liempd and Jens Abild Nielsen,

Gender and career Progression in the audit profession: A comparative study of Australia and Denmark, Co-authors Carolyn Windsor and Lars Jensen Planned to be submittet to the European Accounting Review.


2.3 EDITORIAL EXPERIENCE:
2001-2009 Member og the Scientific Committee of ehe European Auditing Research Network – EARN-et. 2007 Co-editor of “Det sete afhænger af øjnene, der ser” [What is seen depends on the eye seeing] Anthology published by University of Southern Denmark.
2004-2006 Member of the Editorial Board, International Journal of Accounting, Auditing and Performance Evaluation.
2000 Co-editor of 3rd edition of “Auditing - Theory and Concept”. (additional group of editors: Anne Loft, Lars Bo Langsted, Mogens Christensen, and Kim Füchsel)
1993/94 Co-editor of HHS’s jubilee publication 1994 (additional group of editors: John Johansen, Per Freytag, Niels Jørgensen)
1992/93 Editor of ”Aktuelle forskningstemaer i og omkring revision” [”Current research themes in and about auditing”], Faglige Artikler 23, Yngre Revisorer 1989 (together with Lennart Nørreklit).

2.4 RESEARCH RELEVANT HONORARY OFFICE /
ACTING AS A SPECIALIST
2001-2009 Member of Scientific Committee of the European Auditing Research Network – EARN-et. Reviewer of several papers for the EARNet conferences 2007, 2005, 2003, and 2001
2004-2009 Reviewer of several papers for the European accounting Review.
Reviewer of several papers for the Zeitschrift für Betriebswirtschaft,
1999 Interviewed for DR’s programme ”Orientering om Markedspladsen” [”Information about the marketplace”] by Tom Heinemann on the subject: ”Danske virksomheder er forpligtet til at indsende regnskab, der er kontrolleret af en uafhængig revisor. Men hvor god en kontrol er der reelt tale om, når mange revisionsselskaber både rådgiver og reviderer virksomhederne?” [”Danish companies are obliged to submit accounts that have been audited by and independent auditor. Buy how good is the control really, when many auditing firms both guide and audit the companies?”] Danmark’s Radio on 2 September 1998
1997 Chairman at IIR’s Theme conference 1997 on ”Årsregnskabet” (“The annual report”)
1996 Chairman at IIR’s Theme conference 1996 on ”Årsregnskabet”
1996-2001 Quoted as high informant in Ugebrevet Mandag Morgen [The Weekly Monday Morning] No. 39, 1996 in the article ”Selskabsrevisorer tvinges til at oplyse om krisetegn langt tidligere” [”Company auditors are forced to inform about signs of crisis much earlier”] as well as No. 40, 1996 in the articles ”Stærk kritik af lovforslag om færre revisorer i børsselskaber” [”Strong criticism of Bill on fewer auditors in listed companies”] and ”Revisorer skal gå tættere på ledelsen” [”Auditors shall move into a more critical position to clients top management”] as well as No. 44, 1996 in the article ”Selskabsrevisorer lytter ikke til offentlighedens ønsker og behov” [”Company auditors do not listen to the public’s wishes and needs”] as well as No. 34, 1998 in the article ”Kritik af revisionspåtegningen i Den Danske Banks årsregnskab” [“Critisism of the audit report in the Danske Bank’s annual report”] No. 19, in the article ”A.P. Møller opgiver kamp mod nye internationale regnskabsregler” [“A.P. Møller give up a fight against the new international accounting rules”] as well as in Børsens Nyhedsmagasin No. 2, 2000 in the article ”De stores Fremmarch” [“The march of Giants”] and Børsens Nyhedsmagasin No. 30, 2000 in the article ”Slut med gode råd fra revisoren” [“No more good advice from the auditor”].
1994/2007 Reviewer of published master theses: 1) ”Revisoretik”[“Auditor ethics”], by Per Slipsager and Tim Kjær Hansen, 2) ”Going Concern”, by Morten Damgaard, 3) ”Børsprospekter” [“Stock exchange prospects”] by Ole Bøje and 4) ”Edb-udviklingens betydning for revisionsmål, -beviser og –metoder” [“The influence of Edp on the audit methodology”] by Peter Havskov Christensen, 5) ”Revision af små selskaber” [“Auditing small companies”] by Henning Wiese og Claus Winther, 6) ”Revisors afdækning af besvigelser” [“Auditor’s detection of fraud”] by Anders Schweitz Jensen – all published jointly by FYR and FSR.
1994 Invited as “guest in the studio” for the programme: NETVÆRK, “Revision af revisoren” [“Auditing the Auditor”], Danmarks Radio, Thursday, 20.01.1994 at 8.30.
1993 By Norwegian ”Kirke og undervisningsministerium” appointed one of six Danish participants in ”National evaluering af højere utdanning” . Subsequently appointed leader of evaluation group 8.

2.5 OBTAINING EXTERNAL FINANCING FOR RESEARCH/SUPPLEMENTARY EDUCATION PROJECTS:
2007 Fonden HHS’s Venner: DKK 10,000.- for the EAA-conference in Lisbon
2007 Otto Mønsteds fond: DKK 6,000.- for The EAA-conference in Lisbon
2006 Støtteforeningen for the CMA-Study in Kolding, DKK 54,000.- for a temporary scientific assistant.
2006 Støtteforeningen for CMA-studiet i Kolding, DKK 200,000.- for a research and supervisor relevant in practice education (Certified Psychotherapist).
2005 Fonden HHS’s Venner: DKK 20,000.- for accommodation as a guest-professor at Griffith University, Australia.
2005 FSR’s Studie og understøttelsesfond: DKK 50,000 for research in auditor independence during a guest-professorship at Griffith University, Australia
2005 Otto Mønsteds fond: DKK 5,200.- for the EAA conference in Gothenburg
2004 Villum Kann Rasmussen Fonden/Velux Visiting Professor Programme 2003-2005: DKK 200,000.- for financing a visiting professor at University of Southern Denmark in Kolding: Dr. Carolyn Windsor, Griffith University, Australia (3 months’ stay).
2003 FSR's Studie- og Understøttelsesfond: DKK 30,000.- for research in the auditors role in regard to non-financial reports”].
2002 FSR's Studie- og Understøttelsesfond: DKK 30,000.- for the arrangement of a national conference on auditing.
2000 FSR’s Studie- og Understøttelsesfond: DKK 10,000.- for collecting empirical data on Danish auditors career and gender together with Carolyn Windsor.
1999 FSR’s Studie- og Understøttelsesfond: DKK 25,000.- for empirical follow-up study of the relationship of trust between auditors and the user of the auditing service.
1998 Danish Commerce and Company Agency: DKK 80,000.- for empirical examination of Danish stakeholders’ view of the proposals to a change in the annual report act i.e. to research needs for supplementary information.
1994 FSR’s Studie- og Understøttelsesfond: DKK 15,000.- for participation with paper at the EAA-conference in Birmingham.
1989 FSR’s Studie- og understøttelsesfond: DKK 15,000.- for empirical research about mutual trust and the expectations gap between users of the auditing service and the State Authorized Public Accountant.

2.6 PARTICIPATION IN INTERNATIONAL CONFERENCES
2009 Dänisch Deutsches Semimar für Staatsautorisierten Revisoren und wirtschaftsprüfer. Plenum speaker.
2007 EAA, 30. Annual Congress, Lisbon
Paper 1: Professionalism and ethics: An investigation of auditors’ moral reasoning and professional subcultures in transnational audit firms.
Paper 2: Corporate social responsibility in supply chain management: The possible role of auditing.
2006 EAA, 29th Annual Congress, Dublin
2005 EARNet 3rd conference, Seville, Spain
Paper: ”Auditor Independence and the Provision of Non-Audit Services: Perceptions by German Investors”
2005 EAA, 28th Annual Congress, Gothenburg
2004 AAA 10th Annual Midyear Auditing Section Conference + University of Florida International Conference on Assurance and Governance. Florida
2003 8th Symposium on Ethics Research in Accounting, Hawaii.
(paper: Diversity of auditor independence judgments: The effect of moral reasoning, justice beliefs and client management economic bargaining power on independence)
2003 EARNet 2nd conference, Manchester, UK
2003 EAA – 26th annual conference, Seville, Spain.
(paper: The impact of MAS on perceived auditor independence - evidence from Denmark)
2002 EAA – 25th annual conference, Copenhagen.
(paper 1: Auditor Independence as Bondary Object)
(paper 2: Auditor’s predisposition to provide fair judgments)
2002 University of Florida Conference on Corporate Governance and Assurance. Gainesville, Florida. Invited as special guest.
2001 EARNet 1st conference, Wuppertal. Co-organiser and discussant on 2 papers.
2001 EIASM conference on Auditor Regulation, Copenhagen
(paper: Auditor Independence as Bondary Object).
2000 EAA – 23rd annual conference, Munich
(paper: Disciplinary Practices and Auditors in Europe: A Comparison between Germany and Denmark).
1997 EAA – 20th annual conference, Graz
1997 EIASM Conference on Auditor Regulation, in Copenhagen (paper: Prudent auditing behaviour)
1996 EAA- 19th annual conference, Birmingham (paper: Quality Dimensions in audit services)
1996 Symposium on Ethics Research in Accounting, Chicago (paper: Prudent auditing behaviour)
1995 18th Danish-German seminar for State Authorised auditors and Wirtschaftsprüfer, Sct. Peter Ording.
1994 EAA – 17th annual conference, Venice.
1994 Seminar om revisor som offentlighetens tillitsmann, Handelshøyskolen BI, Norge. Paper presented.
1992 EAA – 15th annual conference, Madrid.
1991 "Internasjonal Konferans i Revisjon", Bergen, Norge (paper presen-ted).
1991 EIASM Conference on Auditing Research, in Copenhagen, Denmark (paper: Trust in auditing and Auditors).
1991 Study tour with presentation of paper at Bailloil College, Oxford (English/Danish practician/researcher conference organised by Robert Sloth Pedersen)
1991 EAA – 14th annual conference, Budapest.
1991 Foreningen af Yngre revisorers jubilee conference with international lecturers (co-organiser).
1990 Center for Economic Management, Workshop on auditing and accounting, Aarhus, Denmark
1989 EAA – 12th annual conference, Stuttgart.

2.7 PARTICIPATION IN NATIONAL CONFERENCES:
2008 Conference for a new Auditing Education, FRR
2005-2008 Member of ”det Jyske forskningsnetværk i regnskabsvæsen og revision”, meeting place the Aarhus School of Business.
2002 Organizer of 3rd national conference on auditing. Sandbjerg Gods.
2000 Participation with contribution at 2nd national auditor conference on auditing, Ebeltoft.
2000 Special Guest Speaker at the Institute of Certified Public Accountants Central Board meeting, Copenhagen.
2000 Invited guest at the Institute of Certified Public Accountants ”Open Space Conference” Hotel Nyborg Strand.
1999 Special Guest Speaker at the Danish Commerce and Company Agency’s Accounts Conference. Presenting empirical data on stakeholders expectations.
1999 Invited guest at the Institute of Certified Public Accountants annual congress
1999 The Danish Evaluation Institute’s conference for the national Master Programs evaluation.
1998 Invited Guest at the Institute of Certified Public Accountants’ annual congress.
1997 Invited Guest at KPMG - C. Jespersens’s conference on ”Besvigelser – risici og forebyggelser” [Fraud, risks and prevention”], Kolding.
1996 Speaker at the Institut of Certified Public Accountants conference on liability in nonaudit services”]
1995 Seminar on “Actions against Auditors in Germany” at the Southern Denmark Business School
1995 Danish Institute of Certified Public Accountants’ Theme conference: Lempelse af de omkostningsmæssige og administrative byrder for små og mellemstore virksomheder” [”Modification of the cost related and administrative burdens for small and medium size companies”]
1994 Conference on ”Den nye revisionspåtegning” [”The new audit report”] Copenhagen Business School.
1994 Conference on ”Audit Committees” arranged by KPMG – C. Jespersen, Copenhagen.
1994 Workshop on the new audit report, arranged by the Copenhagen Business School.
1994 Speaker at the “Arbejdernes Erhvervsråds conference” (The Economic council of the Labour Movement conference) on auditors role in future.
1994 Jubilee Workshop on ”Aktuelle forskningsprojekter i og omkring Regnskabsvæsen og Økonomistyring” [”Current research projects on accounting and finance management”] Southern Denmark Business School
1993 Research seminar on auditing, Gilleleje, arranged by the Copenhagen Business School.
1992 Workshop in connection with Prim Sikka’s visit to the Copenhagen Business School.
1992 Workshop in ”Kvalitativ metode i erhvervsøkonomisk forskning og praksis” [”Qualitative methodology in business research and practice”], arranged by Center for Economic Management.
1989 Workshop in connection with David Gwilliam’s visit to the Aarhus School of Business.

2.8 PARTICIPATION IN STAFF APPOINTMENTS COMMITTEES:
2009 Chairman for assessment of a Ph.D, SDU Kolding
2008 Committee member of an assessment of a Ph.D, HHÅ
2007 Staff appointments committee to fill a senior lectureship on special conditions, HHÅ
2006 Staff appointments committee to fill a senior lectureship on special conditions, HHÅ. Henrik Lønne is the nominee.
2005 Staff appointments committee to fill a position as lecturer of auditing at SDU. Ole Friis is the nominee.
2002 Chairman for staff appointments committee to fill a lectureship at the University of Southern Denmark. Finn Schøler is the nominee.
2001-2008 Chairman for a series of appointments committees to fill external senior lectureships attached to CMA and HD(FR) at SDU-Kolding.
2001 Appointments committee to fill a senior lectureship on auditing at HHK. Kim Klarskov Jeppesen is the nominee.
1999 Chairman for appointments committee to fill external senior lectureship on auditing at the University of Southern Denmark.
1997 Assessment of Leif Højskov’s Licentiate thesis (positive recommendation). Chairman of the committee.
1997 Appointments committee (chairman) to fill a senior lectureship/ lectureship w/obligation to do research on auditing. Leif Højskov is the nominee as lecturer.
1996 Assessment of Grethe Heldberg’s Licentiate thesis (positive recommendation)
1996 Appointments committee (chairman) to fill a lectureship w/obligation to do research on organisation sociology (Grethe Heldberg appointed).
1995 Chairman for appointments committee to fill senior lectureship on EDP-auditing at HHS (Sten Peters appointed).
1994 Chairman for appointments committee to fill of external senior lectureship at HHK (Torben Søndergaard appointed).
1994 Chairman for appointments committee to fill of external senior lectureship on auditing (Niels Stenholdt appointed).

3.0 ADMINISTRATIVE QUALIFICATIONS
3.1 MEMBERSHIP OF SPECIALIST COMMITTEES AT HHS/SDU:
2003-2006 Management representative on the working environment for SDU (Under chairmanship of the President of SDU)
2005-2006 Member of the Department Council, Department of Entrepreneurship and Relationship Management
2002-2004 Member of the Campus Council, Campus Kolding
2002-2004
1999-2000 Member of the Department Council for the Faculty of Social Sciences at the University of Southern Denmark (two periods).
1998 Member of the committee for self-evaluation on the master programs at the Southern Denmark Business school, Written report.
1997-1998 Member of the Department Council, Department of business studies in Kolding.
1997 Member of the negotiation group for merging Odense University, Southern Denmark Business School and SUC.
1997-1999 Member of The research committee for the Department of Business Studies at the Southern Denmark Business School.
1997-1999 Member of the Department Council, Department of Business Studies at Southern Denmark Business School.
1993-2000 Coordinator for master’s theses and interdisciplinary seminars at the master program for Auditing at the Southern Denmark Business School.
1992 Member of the committee for establishing a new master program on “control and management”.
1992-1993 Member of the committee for establishing the new university program for becoming a “qualified auditor”.
1991-1992 Member of the Reform Committee for the HA-study (B.Sc. Economics).
1991-1999 Member of the research group in Accounting, auditing, and financing.
Chairman for the period 1.2.1993 to 31.3.1994 and temporary chairman in the spring of 1997.
1991-1994 Member of the department Council, Department of Business Studies.
1990-1994 Member of the operating committee for the master program in auditing at the Southern Denmark Business School.

3.2 MEMBERSHIP OF SPECIALIST ORGANISATIONS:
2002- Member of BG Bank’s local Customer Council in Kolding
2002-2007 Member of Udviklingsrådet (the Development Council) at Vitus Bering Center for Videregående Uddannelse [Vitus Bering Center] for Further and Higher Education), Horsens
1982-1985 Member of Junior Chamber, Sønderborg and Esbjerg
1977-1991 Member of “Foreningen af Danske Civiløkonomer” [The Association of Danish Bachelors of Commerce].
1977-2009 Member of “Foreningen af Yngre Revisorer/Revifora” [Association of Young Auditors]
Member of 1) the committee for CMA-national economy 1983-1989, 2) the committee for Specialist Articles 1989- 1992, 3) the regional committee Funen and Southern Jutland 1992, 4) the appointments committee for the Danica-awarding of national best master thesis in auditing and accounting).

4.0 QUALIFICATIONS WITH REGARD TO TEACHING
4.1 TEACHING EXPERIENCE
2009 - “Coaching” on the master program for “Styring og Ledelse
2009 - “Coaching” on the Diploma program HD
1992-2009 Auditing on the master program for auditing: “Cand. Merc. Aud” , Campus Kolding
2005 - Corporate Social Responsibility and Non-financial Accounting on the master program for auditing, Campus Kolding .
1994-2009 Business Ethics on the master program for management and leadership : “Styring og Ledelse, Campus Kolding
2006 Auditing on the master program Aarhus Business School
2001-2004 Ethical and moral aspects on tax assessment on The Danish School of Public Administration, Aarhus and Copenhagen. 2000 FSR’s summer course (in practice education) for State Autorized Public Accountants. Subject: Future vision for auditing services, based on scientific empirical user surveys.
1997 Guest lecturer at the Department for Accounting and Auditing, the Copenhagen Business School: Subject: Quality dimensions in the audit service.
1997-2000 Auditing on the program for Certified Public Accountants SDU-Kolding and AUC-Aalborg.
1996-1997 Auditing at The Danish School of Public Administrations MTA education and The Danish School of Public Administration’s spear-head education.
1994-2002 Business Ethics on the master program for Management and leadership at Campus Sønderborg.
1994-1996 Project Management and Accounting at the masterprogram for Management and Leadership in Kolding and Sønderborg. 1992 BDO, in practice education: accounting, tax and auditing in German. Intensive 18 hours’ course held for State Authorized Public Accountants from ScanRevision. (Repeated 1996).
1990-2000 Project Management at the master program for auditing, Campus Kolding.
1987-1990 Deloitte, Tax, level 1 - in practice training.
1986-1988 Managerial accounting at the master program Auditing, Campus Kolding.
1986 Forecasting on the Graduate Diploma in Business administration – accounting, Campus Sønderborg.
1986 Financial accounting on The Danish School of Public Administration, Kolding.

4.2 GUEST PROFESSORSHIPS - abroad:
2007 Technische Universität Darmstadt. 7 days’ research stay at Institut für Betriebswirtschaftslehre
2005 Griffith University. Natan Campus. 3 months’ research stay in Brisbane, Quinsland, Australiap
2004 Universität Münster. Lehrstuhl für Wirtschaftsprüfung und Rechnungswesen. Guest lecturing for 2 days
2002 Universität Essen. Lehrstuhl für Wirtschaftsprüfungswesen. One month research and guest lecturing
1998 Universität Essen. Lehrstuhl für Wirtschaftsprüfungswesen. One week guestlecturing: „Das Vertrauensverhältnis zwischen Abschlussprüfern und den Adressanten des Bestätigungsvermerks” and „Qualitätsdimensionen im Wirtschaftlichen Prüfungswesen” German-finansied visiting professorship.
1995 Universität Mannheim. Lehrstuhl für Betriebswirtschaftslehre und Wirtschaftsprüfung, Guestlecturing: „Qualitätsdimensionen im Wirtschaftsprüfungswesen”. One week German financed visiting stay
1993 Universität Mannheim. Lehrstuhl für Betriebswirtschaftslehre und Wirtschaftsprüfung, Guest lecturing theme: ”Das Vertrauensverhältnis zwischen Abschlussprüfern und den Adressaten des Bestätigunsvermerks”. One week German financed visiting stay.

4.3 GUEST LECTURING – in Denmark:
2001-2003 The Danish School of Public Administration’s spear-head education, Aarhus and Copenhagen. Subject: Ethical and moral considerations in tax assessment.
2000 FSR’s summer course (in practice training) for State Authorized Public Accountants.
2000 The Danish School of Public Administration’s spear-head education, Aarhus and Copenhagen.
1997 Department for Accounting and Auditing at the Copenhagen Business School.
1992 Center for Auditing at the Copenhagen Business School
1991 Institute for Auditing at Aarhus School of Business.
1990 Center for Auditing at the Copenhagen Business School.
1989 Institute for Auditing at Aarhus School of Business.

4.4 EXPERIENCE AS SUPERVISOR:
I: supervising Ph.D.-students:
Supervisor for Ph.D. student Dennis van Liempd (Defended successfully, September 2009),
Previously: Co-supervisor for Torben Søndergaard, Cobenhagen Business School (1994-1996). Peter Havskov Christensen, SDU (1996-1999), Visiting co-supervisor at Griffith University for: Ming Shu Liang from China and Abdulkareem Al-Sarouni from United Arab Emirates (Aug. to Oct. 2005).

II:Supervisor for 5-12 master’s theses annually at the masterprogram: CMA, at Southern Denmark University, Campus Kolding. (through app. 20 years)
Outstanding master’s theses out of above mentioned (subsequently published by the Danish Institute of State authorized Public accountants - FSR/FYR):
2007 Revisors afdækning af besvigelser [”Auditor’s detection of fraud”], af Anders Schweitz Jensen, Forlaget Thomson
1999 Revisionspligt for små selskaber [”Obligatory auditing of small companies”], by Claus Winther Petersen and Henning Wiese, FSR 1998.
1997 Edb-udviklingens betydning for revisionsmål, beviser og –metoder [“The influence of Edp on the audit methodology” ] by Peter Havskov Christensen and Mikael Juul Jensen, FSR 1997.
1996 Børsprospekter, [Stock exchange prospects] by Ole Bøje, FSR 1996.
1995 Going Concern, af Morten Damgaard, FSR 1995.
1994 Etik og revisorer [Ethics and auditors], by Tim Kjær-Hansen and Per Slipsager, FSR 1994.

Morten Damgaard was awarded the 2nd Prize at the Danica prize competition 1995, Ole Bøje was awarded 1st Prize at the Danica prize competition1996 and as the latest Claus Winther Petersen and Henning Wiese 1st Prize at the Danica prize competition 1998

Ph.D Programmes:
1997 Journal-course for Ph.D-students. The results published in: ”Working papers from journal course for Ph.D. students”. Det erhvervsøkonomiske fakultets skriftserie, okt. 1997.

4.5 ARRANGER OF VISITING LECTURES AT HHS/SDU:
2007-2009 Reiner Quick, Technische Univerität Darmstadt
2004 Carolyn Windsor, Griffith University, Australia
2001 Reiner Quick, Universität Essen, Germany
2000 Carolyn Windsor, Griffith University, Australia
2000 Brenda Porter, Cranfield University, UK
1997 Reiner Quick, Universität Mannheim, Germany
1996 Flemming Ruud, Universitet Sct. Gallen, Switzerland
1993 Phillip Wallage, Amsterdam Universitet, Holland

4.6 MEMBERSHIP OF EXTERNAL EXAMINER CORPS:
1993-2009 Admitted in the external examiner corps for the Copenhagen Business School
1992-2009 Admitted in the external examiner corps for the Aarhus School of Business.

5.0 OTHER QUALIFICATIONS
5.1 JOB RELEVANT POSITIONS OF TRUST:
2002-2009 Member of Danske Banks Kundepanel [Danske Bank’s Customer Board, Kolding
2005-2009 Subject responsible for the Auditing course at the “Revisorakademiet” ( in practice training at the Danish Institute of Certified Accountants)
2000 Munich, March 2000: co-founder of European Auditing Research Network (EARNet), which already had app. 130 members towards the end of the year 2000.
1998- Preparation of test exam assignments w. guiding solutions in January and August for the national exam of Certified Public Accountants, commissioned by Danish Institute of Certified Accountants.
1997- Substitute for the same.
1993-1997 Member of the Board of Directors for the foundation of “Kolding Byferie”, appointed by the Lord Mayor of Kolding.

5.2 AWARDED TOKENS OF RESPECT:
1993 Foreningen af Statsautoriserede revisorers Efteruddannelsesudvalgs Jubilæumspris [The Associations of State Authorised Accountants’ Supplementary Education Committee’s Jubiliee Prize], 2nd prize, DKK 10,000.-.

5.3 PROFESSIONAL GUEST SPEAKER:
Speaker at the Dänisch/Deutsches Seminar für Staatsautorisiete revisoren und wirtschaftsprüfer, September 2009. Guest speaker for Bankers in Nykredit, Silkeborg, November 2008. Guest speaker for: Deloitte, Odense, Dansk Revision, Kalundborg and Revisionscenteret, Aabenraa on Mastering professional Stress as an auditor in the role as the confidential agent of the community 2007 and 2008.Guest speaker on the Institute of State Authorized Public Accountants summer course 22. August 2000, Speaker on the Institute of Certified Public accountants central board meeting on 27 April 2000. Speaker on the Institute of State Authorized Public Accountants general assembly 31 May 1991. Over the years speaker at a series of auditing evening arrangements at Herning, Kolding, Aalborg, Esbjerg. Odense and Aarhus arranged by FDC, CMSR as well as local FSR-sections, FYR-sections and auditing firms separately and/or jointly. Lecturer on Ethics and moral for Lions, Kolding 1999, Harte Menighedsråd 1999, Nordborg Slots Efterskole 1999 and 2001. Lecturer at Lions, Vojens;

Forskningsområde

Revisorregulering, revisoretik, revisorkvalitet

Corporate Social Responsibility

Fingeraftryk Fingeraftryk er baseret på at anvende teksten fra personernes videnskabelige dokumenter til at skabe et indeks med vægtede emneordskoncepter, som definerer de vigtigste emner for hver enkelt forsker.

  • 3 Lignende profiler
Auditors Erhverv og økonomi
Auditor independence Erhverv og økonomi
Nonaudit services Erhverv og økonomi
Audit Erhverv og økonomi
Auditing Erhverv og økonomi
Investors Erhverv og økonomi
Fraud Erhverv og økonomi
Corporate Social Responsibility Erhverv og økonomi

Netværk Nyligt eksternt samarbejde på landeniveau. Dyk ned i detaljerne ved at klikke på punkterne.

Publikationer 1998 2019

Auditor-provided nonaudit services: Post-EU-regulation evidence from Denmark

van Liempd, D., Quick, R. & Warming-Rasmussen, B., 1. mar. 2019, I : International Journal of Auditing. 23, s. 1-19

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Denmark
Audit
Nonaudit services
Auditors
Auditor independence

Controllerfunktionen: Forebyggelse og håndtering af divergerende rolleforventninger og rollestress

Marquart, J., Raalskov, J., Warming-Rasmussen, B. & Wiingaard, J., 2018, København: Karnov Group. 155 s.

Publikation: Bog/antologi/afhandling/rapportBogForskningpeer review

Do Mother and Father Auditors have Equal Prospects for Career Advancement?

Kristensen, R. H., Kent, P., Warming-Rasmussen, B. & Windsor, C., 2017, I : International Journal of Auditing. 21, 1, s. 1-10

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

En tredjemands vinkel på begrænsningen af revisionsvirksomheders salg af ikke-revisionsydelser (NAS) til virksomheder af offentlighedens interesse (PIE's)

Liempd, D. V., Quick, R., Warming-Rasmussen, B., Schlichter, J. & Schmidt, F., mar. 2017, I : Revision & Regnskabsvaesen. 3, s. 23-30 RR.3.2017.22.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

The Impact of Auditor-Provided Non-Audit Services on Perceived Auditor Independence: Contemporary Evidence from Denmark

Quick, R., Liempd, D. V., Warming-Rasmussen, B., Schmidt, F. & Raalskov, J., apr. 2017, I : Finans/Invest. 2, s. 26-31

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Aktiviteter 2007 2017

9th European Auditing Research Network Symposiun abd PhD Workshop (Begivenhed)

Bent Warming-Rasmussen (Peer reviewer)
29 sep. 201730 sep. 2017

Aktivitet: Redaktionelt arbejde og fagfællebedømmelsePeer reviewer/fagfællebedømmer af manuskripterForskning

Wertorientierte und psychologische Sicht zum Corporate Governance in kleinen und mittelständischen Prüfungsgesellschaften

Bent Warming-Rasmussen (Underviser)
22 sep. 2017

Aktivitet: Foredrag og mundtlige bidragForedrag og præsentationer i privat eller offentlig virksomhed

Deutsch-Dänisches Seminar, September 2015

Bent Warming-Rasmussen (Underviser)
11 sep. 2015

Aktivitet: Foredrag og mundtlige bidragForedrag og præsentationer i privat eller offentlig virksomhed

Rivisorkommissionens 100-års jubilæum: "men dygtighed er ikke nok; yderligere bør en kritisk Revisor væar uafhængig og nyde Anseelse

Bent Warming-Rasmussen (Foredragsholder)
1 nov. 2013

Aktivitet: Foredrag og mundtlige bidragForedrag og præsentationer i privat eller offentlig virksomhed

Fil

Kontrol og indsats med større overblik: opklaring af besvigelser - læren fra praksis

Bent Warming-Rasmussen (Rådgiver)
11 okt. 2013

Aktivitet: Myndighedsbetjening og konsulentarbejdeRådgivning og konsulentarbejde

Projekter 2011 2018

Revisors uafhængighed og Non-Audit Services

Warming-Rasmussen, B. & Liempd, D. V.

01/03/201631/12/2018

Projekter: ProjektForskning

PhD project, Kiel, Annelie

Evald, M. R. & Warming-Rasmussen, B.

01/03/201230/09/2015

Projekter: ProjektForskning

Gæsteprofessor Carolyn Windsor

Warming-Rasmussen, B.

01/10/201131/12/2012

Projekter: ProjektForskning

Priser

certified public accountant
Denmark
teacher

Undervisning og vejledning

Coaching

Bent Warming-Rasmussen

01/09/201431/01/2018

Kursus: Undervisning og vejledningUndervisning

Coaching

Bent Warming-Rasmussen

01/09/201731/01/2018

Kursus: Undervisning og vejledningUndervisning

Coaching og facilitering

Bent Warming-Rasmussen

01/09/201631/01/2018

Kursus: Undervisning og vejledningUndervisning

Controlling og intern revision

Bent Warming-Rasmussen

01/02/201430/06/2018

Kursus: Undervisning

Facilitering

Bent Warming-Rasmussen

01/09/201431/01/2015

Kursus: Undervisning og vejledningUndervisning