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. …

Objectives There is a broad call for change towards € new era' quality systems in healthcare, in which the focus lies on learning and improving. A promising way to establish this in general practice care is to combine audit and feedback with peer group discussion. However, it is not known what different …

This research was executed in response to the behaviour of many personnel during a Risk Advisory and Assurance Services (RAAS)-audit on board a R-class vessel of Holland America Line (HAL), one of the subsidiary companies of Carnival Corporation. A RAAS-audit is an internal audit performed by auditors …

Over the last decade, social media platforms have transformed the hotel industry. Companies such as Facebook and Tripadvisor have changed how hotels attract and communicate with (potential) customers. The Paleis Hotel is a boutique hotel with 20 rooms situated in the city centre of The Hague. Currently, …

What is the ‘raison d’être’ of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited attention …