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)...

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...