Der Fall Wirecard ist der größte Wirtschaftsskandal der Nachkriegszeit. Die Topmanager Markus Braun und Jan Marsalek wandern in Haft oder tauchen unter und der Wirtschaftsstandort Deutschland steht maximal beschädigt da. Über Jahre hinweg trommelten Analysten für die Aktie, Prüfer hielten...

What is the need for and value of private company audits? This is an important question since countries differ as to whether they have audit requirements for private companies, even when they have financial reporting requirements for such firms. There are also disagreements as to whether audit...

This study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountants' judgments when assessing evidence for decisions involving going concern. This multidisciplinary research involved investigating the relation between the theory of belief...

When taxpayers file their tax returns, they are often worried about the prospect of an Internal Revenue Service (Service) audit. To date, the position of the Service and of professional organizations has been that tax return preparers cannot take into account audit risk in evaluating the merits...

Objective – The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique – The independent variables used in this research are: independence, work experience,...

This study explores and assesses the concept and practice of construction audits in Ghana. Many construction and engineering projects, either publicly or privately funded in both developed and developing countries are faced with an increase in bad procurement practices, financial fraud and...