Purpose: The purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic judgmental biases. This paper provides background on the heuristics and biases approaches to decision-making to...

Vorwort -- Zur Bedeutung von ERM im Risikoanalyse und -steuerung Gesundheitswesen -- Risk Governance -- Ganzheitliche Risikoidentifikation -- Risikobasierte Entscheidungen -- Berichterstattung und Verbesserungsprozess -- Fazit.

Compares auditors’ legal liability to third parties in several major countries, with principal emphasis on comparisons between the USA and the UK. Public accountants claim that they are being adversely affected by lawsuits brought by shareholders, creditors and other third parties. It has been...