What can be done to strengthen the controlling position of APAS in the German Audit industry? 1. How can APAS be compared to the US Public Company Accounting Oversight Board (PCAOB) 2. What are the conclusions that can be drawn from the comparison? 3. What is the Wirecard scandal and how did it unfold? 4. …

Privacy is a comprehensive notion which is hard to grasp for the layman. To make the privacy notion tangible, creating transparency about privacy practices is an important necessity. Transparency about privacy practices is traditionally (sought to be) established via providing privacy policies and privacy …

As I chose to do Lycar track 1, I have the opportunity to write my thesis for my internship company. I am currently working as Assistant to the CFO at Quantum Capital Partners (QCP), a private equity company, based in Munich, Germany, which is specialized in special case mergers & acquisitions. Due …

Lecture in PhD Programme Life Science Education Research UMCU. Course Methods of Life Science Education Research. Utrecht, The Netherlands. abstract Audit trail procedures are applied as a way to check the validity of qualitative research designs, qualitative analyses, and the claims that are made. …

Het tekort aan handjes in de accountancy neemt toe. Tegelijk groeit de maatschappelijk druk om bedrijven zo goed mogelijk te controleren, om te zorgen dat ze financieel, fiscaal en qua duurzaamheid in de pas blijven lopen met de (toenemende) regelgeving. Gelukkig komt er steeds meer technologie voorhanden …

What you don’t know can’t hurt you: this seems to be the current approach for responding to disinformation by public regulators across the world. Nobody is able to say with any degree of certainty what is actually going on. This is in no small part because, at present, public regulators don’t have the …

Continuous monitoring, continuous auditing and continuous assurance are three methods that utilize a high degree of business intelligence and analytics. The increased interest in the three methods has led to multiple studies that analyze each method or a combination of methods from a micro-level. However, …

In June 2019, the fourth conference of the Foundation for Auditing Research (FAR) has been held. The theme of the conference was ‘Evidence informed policy making for the future of the auditing profession’. Professor Willem Buijink (Open Universiteit and FAR Academic Board member) chaired nine plenary …

This research was executed in response to the behaviour of many personnel during a Risk Advisory and Assurance Services (RAAS)-audit on board a R-class vessel of Holland America Line (HAL), one of the subsidiary companies of Carnival Corporation. A RAAS-audit is an internal audit performed by auditors …

Background: Healthy urban environments require careful planning and a testing of environmental quality that goes beyond statutory requirements. Moreover, it requires the inclusion of resident views, perceptions and experiences that help deepen the understanding of local (public health) problems. To facilitate …