Interpretation and Application of IPSAS

ABOUT THE AUTHORS

CAROLINE AGGESTAM PONTOPPIDAN

Caroline Aggestam Pontoppidan (Ph.D) works as an Associate Professor at the Department of Accounting and Auditing at the Copenhagen Business School (CBS). She earned her Ph.D in auditing in 2005. Caroline is an experienced educator and researcher who today specializes in International Public Sector Accounting Standards (IPSAS) and other international accounting and auditing issues in the public sector as well as the education of public sector accountants.

Since completing her Ph.D, she has carried out research on the development of public sector accounting at the global level as well as providing training services for various public sector entities on International Standards of Auditing (ISA) as well as on the interpretation and application of IPSAS.

Caroline previously spent three years in Japan teaching and researching emerging accounting and auditing issues. In addition, she has practical work experience from having served a number of United Nations agencies for more than eight years in total. Her work within international organizations has included, for example, business process re-engineering and the provision of technical advice on accounting and internal control systems.

ISABELLE ANDERNACK

Isabelle Andernack is a French Chartered Accountant (Diplômée d'expertise comptable) and Financial Auditor (Commissaire aux comptes), and a Member of the French financial analysts' institution (Société française des analystes financiers, ...