<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-06-03T05:38:08Z</responseDate><request verb="GetRecord" identifier="oai:riuma.uma.es:10630/14717" metadataPrefix="mods">https://riuma.uma.es/rest/oai/request</request><GetRecord><record><header><identifier>oai:riuma.uma.es:10630/14717</identifier><datestamp>2026-02-03T11:58:42Z</datestamp><setSpec>com_10630_2254</setSpec><setSpec>col_10630_37959</setSpec></header><metadata><mods:mods xmlns:doc="http://www.lyncode.com/xoai" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
   <mods:name>
      <mods:namePart>Quick, Reiner</mods:namePart>
   </mods:name>
   <mods:extension>
      <mods:dateAvailable encoding="iso8601">2017-10-27T07:13:03Z</mods:dateAvailable>
   </mods:extension>
   <mods:extension>
      <mods:dateAccessioned encoding="iso8601">2017-10-27T07:13:03Z</mods:dateAccessioned>
   </mods:extension>
   <mods:originInfo>
      <mods:dateIssued encoding="iso8601">2017-10-27</mods:dateIssued>
   </mods:originInfo>
   <mods:identifier type="uri">http://hdl.handle.net/10630/14717</mods:identifier>
   <mods:abstract>Provision of non-audit services is of increasing economic importance for audit firms&#xd;
Especially provision to non-audit clients&#xd;
Wide range of offered services&#xd;
From detection to prevention, from bribery to fraud to violation of code of conduct&#xd;
Small, but growing market with Big 4 as clear leaders&#xd;
Wide variety of backgrounds of forensic services professionals&#xd;
Consequently, diverse portfolio of methods&#xd;
Most research focuses on fraud with some high-quality publications&#xd;
Missing high-quality forensic services research</mods:abstract>
   <mods:language>
      <mods:languageTerm>eng</mods:languageTerm>
   </mods:language>
   <mods:accessCondition type="useAndReproduction">open access</mods:accessCondition>
   <mods:accessCondition type="useAndReproduction">by-nc-nd</mods:accessCondition>
   <mods:subject>
      <mods:topic>Auditoría</mods:topic>
   </mods:subject>
   <mods:titleInfo>
      <mods:title>Forensic Service Supply by Audit Firms:  Classification, Market, Methods, and Prior Research</mods:title>
   </mods:titleInfo>
   <mods:genre>conference output</mods:genre>
</mods:mods>
</metadata></record></GetRecord></OAI-PMH>