Addressing the heavily increased attention on internal auditing in the post-SOX era, this paper aims to unravel the scientific metamorphosis of the topic within current accounting research, including the different scientific subareas that define it. In an attempt to extent the scant body of...

With the growing importance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach of the function. Since internal audit resources are considered a crucial component of internal audit quality, we investigate the circumstances...

This paper examines the different factors which impact the compensation level of chief audit executives (CAE) and sheds light on often unobservable and, therefore, opaque drivers of CAE remuneration. An ordered logistic regression is used to analyze the effects of internal audit function (IAF)...

Das Thema "gute Corporate Governance" wird aufgrund der Globalisierung, der Gründung europäischer Aktiengesellschaften (Societas Eurpoaea) und zunehmender weltweiter Verflechtungen von Unternehmen immer bedeutender. Vor diesem Hintergrund ist es die gemeinsame Aufgabe des Vorstandes und des...

Ziel der vorliegenden Projektarbeit ist es, die Ausprägungen des Aktionsfeldes in dem sich Unternehmensstiftungen bewegen, auf Basis konzeptioneller Grundlagen anhand einer ausführlichen Literatur- und Zeitungsanalyse zu hinterfragen.

In recent years, research on internal audit has developed significantly. Numerous papers have discussed the importance of internal auditing (IA) as a central pillar of the corporate governance system. Through its activities, IA supports the Audit Committee and the CEO/C-Level. As an independent,...

Using a multinational sample of companies from different industries together with the five cultural dimensions of Hofstede (2001) as proxies for national culture, we analyze how cultural differences across countries affect the organization and work of internal audit functions (IAF). We use a...

Although the importance and urgency of the corporate governance debate has increased in media, public and scientific literature after the financial crisis, there is no systematic and holistic approach to the phenomenon of corporate governance and the associated economic research in the German-...

We conduct an experiment with professional internal auditors and evaluate their performance and objectivity, measured as the extent to which they truthfully report the performance of other participants in a real-effort task. It has been suggested in the literature that incentive-based...

This study examines the strategy-performance relationship within publicly traded German firms. Strategic management literature provides several strategic frameworks that offer guidance on promising strategies. However, due to major changes such as globalization and fundamental differences...