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. …

‘Entrepreneurship for Society’ is a new transdisciplinary minor program on social entrepreneurship (SE), offered by Amsterdam University of Applied Sciences in the Netherlands. Students, teachers, researchers and partners from the field of SE collaborate in minor, with the aim of reinforcing a new perspective …

In educational, social or organizational studies, open-ended concept maps are used as an instrument to collect data about and analyze individuals’ conceptual knowledge. Openended concept map studies devoted to knowledge and learning apply a variety of methods of analysis. This literature review systematically …

Business decisions and business logic are important organizational assets. As transparency is becoming an increasingly important aspect for organizations, business decisions and underlying business logic, i.e., their business rules, must be implemented, in information systems, in such a way that transparency …

Consumers currently place increasing importance on the values that companies represent. Modern values such as transparency, benevolence to society, sustainability and fairness are becoming more relevant, as noted by many major consulting firms among which are Nielsen (2013), the World Federation of Advertisers …

Institutions such as governmental and scientific organizations share information to gain the public trust. Information sharing, on the other hand, may cause privacy breaches and undermine the stakeholders' trust in such information sharing institutions. Thus, information sharing may work against the …

Within eGovernment, trust in electronic stored information (ESI) is a necessity. In the last decades, most organizations underwent substantial reorganization. The integration of structured data in relational databases has improved documentation of business transactions and increased data quality. That …