European business market as we know it in the XXI century has a history of about 1200 years. This market driven by sea trade, by the spirit of competition that developed required technological development and by the industrial revolution, has issued a culture of its own, embodied in our today...

Recent trends on the international markets, particularly the significant fraud and bankruptcy cases that impacted the global as well as the European business environments have brought into attention the issue of having an efficient and transparent corporate governance. As a consequence, audit...