This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions...

Executives in Europe have significantly expanded their role in operations - in parallel to their strategic leadership. At the same time, they need to make decisions faster than in the past. In these demanding times, a redesigned Business Intelligence (BI) should support managers in their new...

This book deals with the highly complex but exciting subject of corporate fraud and corruption, which has since become the cops and robbers game of the 21st century: accounting fraud, embezzlement, bribery and many other forms of corruption and non-compliance cause turmoil between board members,...

Grundlagen der IP-Auditierung und -Zertifizierung -- Zwölf Gründe für die Auditierung und Zertifizierung -- Management und Prozesse des Geistigen Eigentums -- Bestandteile des Geistigen Eigentums -- Geistiges Eigentum und Arbeits-, Dienst-, Auftrags- und Kooperationsprozesse --...

Bilanzdelikte gibt es, seit es Bilanzen gibt, mit oft erheblichen Schäden bei allen Stakeholdern. Nach den großen und medienwirksamen Fällen von Enron und Worldcom zeigt auch der Fall Wirecard die Relevanz des Themas. Benedikt Hirthammer beleuchtet die Entstehung von Bilanzdelikten aus...

Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for...

Cost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.