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EY's audit of German company Wirecard raises many questions about the quality of its audit. The scope and depth of the audit deficiencies have led some to call it: Germany's Enron. The authors review the facts of the case and raise broad-based questions that address EY's audit: what it did wrong, what other steps it might have taken to enhance the audit, and whether it can be characterized as a failed audit. The case provides learning objectives, implementation guidance, and answers to these questions. The authors believe that it can be used at both the undergraduate and graduate levels in courses dealing with accounting ethics, fraud in financial statements, and auditing.

Cross‐border mergers are rising in number and scope even though, on average, firms do not profi t from them. In this article, we use interviews and secondary data to assess a historic merger between two global consulting giants ‐ Cap Gemini and Ernst & Young Consulting. The two fi rms had well‐articulated strategic reasons for merging. Nevertheless, their integration strategy failed to address key differences in business models, core competencies, and organizational practices. As a result, the combined firm suffered five years of diminished financial and competitive performance. Our study highlights the organizational complexities affecting mergers between human capital‐intensive firms.

The purpose of this case study is to reflect on the blended pedagogies applied with a second year cohort of Early Years (EY) undergraduate students. It focusses on the experiences of both learner and educator as they explore the use of blending technology and outdoor learning to support a holistic curriculum in 21st century early years practice.

A reflective case study approach was applied to practice in situ as part of an outdoor learning project within a Level 5 module. One Higher Education (HE) tutor and 24 EY students participated in the study. Three research questions informed the reflective study: an exploration around the tensions of how digital technology might be blended with the more traditional, sensory and experiential pedagogies of outdoor learning, using an app. It considers the effects of this approach on student learning and what lessons can be learnt by the tutor in attempting to model these pedagogies.

This case study reveals the advantages and discomfort of role modelling a practice as HE tutor that has not been applied before in this context and as such is considered an innovative pedagogy (Koros-Mikis, 2009). EY students engaged in the blended provision, applying digital technology for educational purposes and this resulted in enhanced collaborative learning between students and tutor, affecting attendance and motivation to try new approaches in their practice. Reflecting on this practice has revealed that pedagogical thinking can be transformed when ideas are shared in a way that appears non-judgemental and new approaches can be applied where the right environment affords such opportunities.

Limitations are around sample size, and a longer period of time for students to engage with a Personal Learning Environment (PLE), evidencing sustained engagement. The focus is one that is pertinent to the issues currently being considered as part of curriculum reform in Wales and as such may not hold the same weight in other parts of the world. As a case study, it is recognised that this is not generalizable and thus not easily replicable (Gilbert, 2008).

Issues around modelling pedagogies that depict 21st century learning are highlighted for “digital immigrant” HE teaching staff members. Understanding how to apply digital technology in a digital world within our own, often traditional practices, particularly in the field of early years outdoor learning needs further exploration in light of the new curriculum for Wales so that future practitioners are able to consider the holistic approach of blending pedagogies across areas of learning and not working in subject-specific silos.

The implications of this case study raise questions around the appropriateness of training and development for “digital immigrant” staff members, understanding student digital competency, blending pedagogical approaches, as well as the debate around digital technologies being part of young children's learning within a reformed curriculum in Wales. These challenges present questions that require social consideration as well as arguments as to why they cannot be overlooked.

This case study identifies a need to explore the ways in which blended pedagogies are applied and modelled in HE practice and to observe how it influences students learning and beliefs in their own pedagogical practices. The curriculum reform in Wales suggests that teaching and learning will need to be far more holistic in nature and these two areas currently collide as pedagogies. Thus being able to demonstrate the value of them in synergy will be most helpful to practitioners who will need to make a paradigm shift in their approaches to embrace the new curriculum.

The first of these two articles gave an insight into the basis on which the suitability of valuation methods to perform their functions should be judged. In this article attention turns to specific principles in the Equated Yield (EY) and Inflation Risk Free Yield (IRFY) approaches.

Presents (h, ø)‐entropies as a generalization of ø‐entropies. Studies some applications of this function in Bayesian inference, especially in the comparison of experiments. Also studies the relationship of the (h,ø)‐entropy criterion to the classical approaches of Blackwell (1951) and Lehmann (1959).

This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

Digital transformation (DT) is among the vital factors contributing to innovation ambidexterity, especially for advanced manufacturing firms (AMFs). However, the empirical studies on the relationship between DT and innovation ambidexterity in AMFs from the perspective of knowledge management are inadequate. Therefore, this study aims to systematically analyze the impact of DT on innovation ambidexterity and its mechanism of action.

This study selects 254 listed firms within the ten key areas of “Made in China 2025,” as they occupy a key position in China’s advanced manufacturing system. Based on the knowledge-based view (KBV) and contingency theory, it constructs a model of the influence mechanism of DT on innovation ambidexterity.

The results show that the DT of AMFs positively influence innovation ambidexterity. External pressure from environmental turbulence enhances the positive relationship between DT and innovation ambidexterity, demonstrating the “resilience effect,” external knowledge search (EKS) and broadening the knowledge base mediating roles between them, highlighting the “accumulation effect.”

By identifying this mediation mechanism of DT and innovation ambidexterity, this study provides new ideas for path research on the KBV. Moreover, this study explores the triggering effect of market environmental turbulence on the DT of firms. It reveals the boundary conditions of DT acting on innovation ambidexterity, expands the research perspective on organizational resilience and enriches the theory of power change.

Discusses US use of drug testing in the workplace, screening employees for smoking, AIDS, genetic traits and reproductive hazards. Attributes this to the costs employers face in insurance, litigation and compensation. Points out that the purpose of drug testing is to circumvent management responsibility for: accidents in the workplace, stress, bad management practices, and disregarding health and safety initiatives. Acknowledges that the tests are harmful and indefensible. Reports that 81 per cent of members of the American Management Association in 1996 conducted drug testing. Claims that screening is the alternative to monitoring – that is screening out individuals who are seen as high risk in some way – yet that misses the point – the focus should be on making hazardous working conditions safe. Indicates that companies may use drug testing as a means of deterring drug users from gravitating towards their organization. Mentions that workplace‐induced stress can lead to substance abuse and that, therefore it is management driven, rather than being a problem the worker brings to the workplace. Quotes a number of company physicians who object to policing drug use. Indicates that drug testing has diverted attention away from health and safety issues and hazardous working conditions.