: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit … data from German local public sector auditors show that a strong error culture within the audit organization positively …. This implies that it is important for public sector audit organizations to build a strong error culture. In addition to its …

GFPs improves audit quality for green firms. Specifically, green firms are likely to receive favorable audit opinions, pay … lower audit fees, and generate higher-quality financial reports after the implementation of GFPs. When examining the … mechanisms through which GFPs affect audit risk for green firms, we find that green firms are likely to experience lower …

successor's auditor quality is similar to the predecessor's audit quality following a dismissal. Moreover, firms with low …

internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and … recognized theoretical models in effective risk governance and internal audit. …