@article{EweltKnauerSchweringWinkelmann2021,
  author    = {Ewelt-Knauer, Corinna and Schwering, Anja and Winkelmann, Sandra},
  title     = {Probabilistic audits and misreporting},
  series = {European accounting review},
  volume    = {30},
  journal   = {European accounting review},
  number    = {5},
  publisher = {Routledge},
  address   = {London},
  issn      = {1468-4497},
  doi       = {10.1080/09638180.2021.1899014},
  pages     = {989 -- 1012},
  year      = {2021},
  abstract  = {We investigate how the design of audit processes influences employees' reporting decisions. We focus specifically on detective employee audits for which several employees are randomly selected after a defined period to audit their ex-post behavior. We investigate two design features of the audit process, namely, employee anonymity and process transparency, and analyze their impact on misreporting. Overall, we find that both components influence the extent of individuals' misreporting. A nonanonymous audit decreases performance misreporting more than an audit in which the employee remains anonymous. Furthermore, the high incidence of performance misreporting in the case of anonymous audits can be decreased when the process transparency is low. Thus, our study informs accountants about how the two design features of employee anonymity and transparency of the audit process can be used to constrain performance misreporting to increase the efficiency of audits},
  language  = {en}
}
@article{SandmannMuenzbergBresseletal.2022,
  author    = {Sandmann, Michael and M{\"u}nzberg, Marvin and Bressel, Lena and Reich, Oliver and Hass, Roland},
  title     = {Inline monitoring of high cell density cultivation of Scenedesmus rubescens in a mesh ultra-thin layer photobioreactor by photon density wave spectroscopy},
  series = {BMC Research Notes / Biomed Central},
  volume    = {15},
  journal   = {BMC Research Notes / Biomed Central},
  number    = {1},
  publisher = {Biomed Central (London)},
  address   = {London},
  issn      = {1756-0500},
  doi       = {10.1186/s13104-022-05943-2},
  pages     = {7},
  year      = {2022},
  abstract  = {Objective Due to multiple light scattering that occurs inside and between cells, quantitative optical spectroscopy in turbid biological suspensions is still a major challenge. This includes also optical inline determination of biomass in bioprocessing. Photon Density Wave (PDW) spectroscopy, a technique based on multiple light scattering, enables the independent and absolute determination of optical key parameters of concentrated cell suspensions, which allow to determine biomass during cultivation. Results A unique reactor type, called "mesh ultra-thin layer photobioreactor" was used to create a highly concentrated algal suspension. PDW spectroscopy measurements were carried out continuously in the reactor without any need of sampling or sample preparation, over 3 weeks, and with 10-min time resolution. Conventional dry matter content and coulter counter measurements have been employed as established offline reference analysis. The PBR allowed peak cell dry weight (CDW) of 33.4 g L-1. It is shown that the reduced scattering coefficient determined by PDW spectroscopy is strongly correlated with the biomass concentration in suspension and is thus suitable for process understanding. The reactor in combination with the fiber-optical measurement approach will lead to a better process management.},
  language  = {en}
}