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. …

During the workshop we used a part of our so called 'positioneringsscan', with which members of a supervisiory board can evaluate their position and opinion on the relation with the 'onafhankelijke controlfunctie'. We discussed the outcomes and some cases.

Explainable artificial intelligence (xAI) is seen as a solution to making AI systems less of a “black box”. It is essential to ensure transparency, fairness, and accountability – which are especially paramount in the financial sector. The aim of this study was a preliminary investigation of the perspectives …

The probationer–probation officer working alliance plays an important role in the outcome of probation supervision. This study explored the development of the working alliance between probationers and probation officers in the Netherlands, from the perspective of both probationers and probation officers. …

ESMA (European Securities and Markets Authority) published in December 2014 a document about the regulation norms. In that document the ESMA proposed to skip the exemption option for energy companies for the guidelines of the financial instruments. From Jan. 3 2018 MiFID II (Markets in Financial Instruments …

In the Netherlands, there is an increasing need for collective forms of housing for older people. Such housing bridges the gap between the extremes of living in an institutionalised setting and remaining in their own house. The demand is related to the closure of many residential care homes and the need …

National regulatory regimes for supervising ongoing clinical trials are affected by external challenges, both international, such as harmonization of EU legislation, and national, such as critical reviews of incidents. This study examines how supervisory bodies dealing with ongoing trials respond to …

This paper compares three types of dialogues as reflective tools in placement learning: supervisory dialogues (mentor to student-teacher), peer dialogues (student teacher to student teacher) and selfdialogues (student teachers to themselves). Forty-four Dutch student teachers utilised the procedure of …

The current study examines how organizational career management – i.e. activities undertaken by schools in order to plan and manage teachers’ careers – relates to teachers’ career self-management – i.e. teachers steering their careers by means of searching for opportunities, networking, or seeking supervisory …

Industrial control systems are essential for the functioning of our society since they control our electricity, water, agriculture, health, communication, transportation, emergency service and financial service. In the digital age of big data and data analytics these so-called critical infrastructures …