Oscar van Mourik

Vrije Universiteit Amsterdam | VU · Department of Accounting

Introduction Professionals do not always learn from their errors; rather, the way in which professionals experience errors and their work environment may not foster, but can rather inhibit error learning. In the wake of a series of accounting scandals, including Royal Ahold in Netherlands, Lehman Brothers in the United States, and Wirecard in Germa...

Errors reflect unintended deviations from plans or goals and commonly carry negative connotations. While errors cannot be eliminated, they offer opportunities for learning and innovation. Audit firms employ powerful mechanisms, such as review processes, to prevent or detect audit errors and safeguard their work in the public interest. At the same t...

In alle organisaties, dus ook in accountantsorganisaties, worden fouten gemaakt. In de algemene foutenliteratuur wordt gesteld dat organisaties een optimale omgang met fouten kunnen creëren door preventieve maatregelen toe te passen als eerste verdedigingswal. Omdat uit onderzoek blijkt dat het volledig voorkomen van fouten niet mogelijk is, moeten...