The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...

Extant evidence implies that managers rely on a variety of non-income-increasing techniques to manipulate earnings. However, prior research finds that the auditor is more likely to discipline firms against practicing income-increasing (II) earnings management due to its higher litigation and...

Wirecard: Das kollektive Kontrollversagen – ein Fall für die Lehrbücher -- Der Fall Wirecard: Ein Drama mit mehr als drei Akten -- Empirische Befunde zur Ex-ante-Beurteilung des Risikos von Manipulationen der Wirecard-Rechnungslegungsdaten anhand einschlägiger mathematisch-statistischer...