As companies’ environment is becoming increasingly volatile, scanning systems gain in importance. We propose a hybrid process model for such systems' information gathering and interpretation tasks that combines quantitative information derived from regression analyses and qualitative knowledge...

The European Union tried to harmonize the qualifications of auditors in member states through the Eighth Company Law Directive. However, other aspects of the regulation of auditors have not been dealt with in EC directives and show a wide diversity. Rules concerning the liability of auditors are...