“…For instance, Germany's Wirecard fraud case shows the lapses in audits conducted by Ernst and Young (EY) over the course of ten years (Storbeck, 2021;Awolowo & Garrow, 2020). Also, the Carillion fraud scandal in the United Kingdom (UK) reveals KPMG's unprofessional performance on audits carried out over nineteen years (Jolly, 2022;Garrow, Awolowo, & Growe, 2019;Izza, 2019;Plimmer, 2018).…”