During the COVID-19 pandemic, severe demurrage in shipping and container terminals has led to a global logistics crisis and supply chain disruptions. Although the situation is gradually stabilizing, discussions persist on strategies to reduce volatility in container freight transportation....

In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations, auditors' communication of accounting...