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. …

Over the past year, the governance of supplier finance has risen even higher up the agenda for regulators, rating agencies, auditors, and corporates as its perceived role in the high-profile collapse of several corporates comes under scrutiny. The topic of disclosure has become one of more heated debate …

By exploring the meaning of ethics and morality, as well as broad application in recent years the extent of the problem became clearer. Business ethics research has become a trending topic in a multitude of organizations that apply it to their day-to-day operations, including educational institutions. …

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. …

Sinds de invoering van de Wet modernisering Vpb-plicht voor overheidsondernemingen per 1 januari 2016 zijn publiekrechtelijke rechtspersonen (hierna: overheidslichamen) en indirecte overheidsondernemingen Vpb-plichtig voor zover zij een onderneming drijven in fiscale zin. Eén van de activiteiten die …

Vertical and horizontal alignment within organizations are seen as prerequisites for meeting strategic objectives and indications of effective management. In the area of safety management, the concept of vertical alignment has been followed through the introduction of hierarchical structures and bidirectional …

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 …

De huidige technologische ontwikkelingen hebben veel invloed op de werkzaamheden van de controlerend accountant. Door de exponentiele groei aan de opslag van data wordt het steeds gemakkelijker om geautomatiseerd werkzaamheden uit te voeren. Dit heeft tot gevolg dat de accountant steeds minder zelf gaat …

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes spreadsheet dependencies and determines possible errors in spreadsheets …

Energy management and carbon accounting schemes are increasingly being adopted as a corporate response to climate change. These schemes often demand the setting of ambitious targets for the reduction of corporate greenhouse gas emissions. There is however only limited empirical insight in the companies’ …