Dennis van Liempd

Dennis van Liempd is an Associate Professor in Accounting at the Department of Business and Management, University of Southern Denmark (SDU). His research spans Financial Accounting, Auditing, Non-financial Reporting, Corporate Social Responsibility, Accountability, and Sustainability Reporting and Assurance, with significant contributions to regulatory frameworks and sustainability measurement systems.

Education:

• Ph.D. in Business Administration
• M.A. in Business Administration
• M.Sc. in Business Economics and Auditing

His research integrates critical theory and institutional logics to examine ethical dimensions of accounting practices, focusing on sustainability performance metrics, auditor independence, and EU regulatory impacts. Recent work explores how digital decision aids affect auditor judgment and the implementation challenges of the EU Taxonomy Regulation in corporate reporting.

Publications from 2024-2025 reveal a concentrated focus on climate risk integration in financial statements, sustainability assurance frameworks, and digital transformation in auditing. Key themes include the operationalization of ESG metrics, auditor roles in sustainability declarations, and context-specific applications of performance measurement systems across industries.

He has supervised 4 students and secured 7 research projects totaling over 3 million DKK in funding:

• PREP4BLUE (2022-2025): EU-funded Coordinator developing ocean sustainability tools
• Digitaliseringsprojektet (2021): Principal Investigator for auditing digitalization research
• Digitalisering og ekspertsystemer (2019): Coordinator studying audit quality and digital readiness
• Revisors uafhængighed (2016-2018): Co-PI investigating auditor independence and non-audit services

Active in the Danish Auditors' Sustainability Academy (FSR), he leads modules on sustainability reporting and assurance declarations. His industry engagement includes the 47th European Accounting Association Congress and advisory roles for FSR's Bæredygtighedsakademi program, bridging academic research with professional auditing practice.