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. …

Multilevel models (MLMs) are increasingly deployed in industry across different functions. Applications usually result in binary classification within groups or hierarchies based on a set of input features. For transparent and ethical applications of such models, sound audit frameworks need to be developed. …

Despite all improvement initiatives such as the national action plan [De-]Regulate Healthcare by the Dutch Ministry of Health, Welfare and Sport in 2018 to create more time for care within the Netherlands, the administrative burden for care workers is still increasing. Managers of healthcare institutes …