Showing 1 - 10 of 23
This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...
Persistent link: https://www.econbiz.de/10011869127
Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare. Consequently, empirical findings on the internal audit function...
Persistent link: https://www.econbiz.de/10012972509
For the last two decades, board diversity is increasingly considered as a significant mechanism of good corporate governance. Thus, the question arises whether a heterogeneously or rather a homogenously composed board contributes to the efficiency of a company's management and monitoring....
Persistent link: https://www.econbiz.de/10012972510
Despite research showing numerous benefits to continuous auditing, uptake by internal audit functions has been quite slow. Using field data from a multinational company, we study two possible reason for the slow uptake of continuous auditing—the time it takes for continuous auditing to result...
Persistent link: https://www.econbiz.de/10014354079
We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the...
Persistent link: https://www.econbiz.de/10014362030
This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...
Persistent link: https://www.econbiz.de/10011639592
As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that...
Persistent link: https://www.econbiz.de/10013406351
Although auditors invest significantly in technology, research has provided limited evidence of the ability of audit technology to enhance audit outcomes. Using a unique and proprietary dataset, our study examines the effects of technology-based audit techniques (TBATs) on the efficiency and...
Persistent link: https://www.econbiz.de/10012848005
This study investigates the internationalization of internal audit functions by examining possible drivers of permanently employing internal auditors in foreign countries. As corporate scandals, the ongoing globalization and increased environmental complexity necessitate new approaches to...
Persistent link: https://www.econbiz.de/10012849267
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)...
Persistent link: https://www.econbiz.de/10012852001