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Reply to Discussion of Information Technology-Related Activities of Internal Auditors

Hermanson, Dana R.; Hill, Mary C.; Ivancevich, Daniel M. - 2000

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

Persistent link: https://www.econbiz.de/10009459013

The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics

Ivancevich, Daneil M.; Hermanson, Dana R.; Smith, L. Murphy - 1998

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

Persistent link: https://www.econbiz.de/10009459015

Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives

Asare, Stephen Kwaku; Davidson, Ronald A.; Gramling, … - 2008

We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management performance incentives. Using an experimental approach, we find that internal auditors serving in a either a self-assessment role or a due diligence role were sensitive to...

Persistent link: https://www.econbiz.de/10009459068

Value Added Services of Internal Auditors: An Exploratory Study on Consulting Role in Malaysian Environment

Shahimi, Suhaily; Dato' Mahzan, Nurmazilah; Zulkifli, … - 2016

This paper discusses the added value that business can gain from the internal auditors via their consulting role. It is an explanatory study that provides an overview of the consulting activities within the business context. In the current complexity and constantly changing business issues,...

Persistent link: https://www.econbiz.de/10011492766

Building a Research Model and Hypotheses Development for Internal Audit Consulting: Insights from Literature and Findings of Exploratory Interviews

Shahimi, Suhaily; Mahzan, Nurmazilah - 2018

This study identifies two main variables and one moderating variable that have an influence on the consulting role of internal auditors and the impact on a firm’s growth opportunities and performance and specifies how each of them can exert its influence. This study is based on a literature...

Persistent link: https://www.econbiz.de/10012165525

Intellectual capital and business performance: an empirical study for the Greek listed companies

Maditinos, Dimitrios; Sevic, Zeljko; Tsairidis, Charalampos - 2010

The aim of this study is to empirically examine the four elements of intellectual capital (human capital, customer capital, structural capital and innovation capital) and their relationship with business performance in the Athens Stock Exchange (ASE). This study was conducted based on a...

Persistent link: https://www.econbiz.de/10009435329

A Structural Analysis of the European Monetary Union and its Effect on Greece in Light of the European Financial Crisis

Ramos, Stephanie C - 2011

for the European Financial Crisis, specifically with respect to Greece. This analysis will be driven by a trend analysis … Greek government. The ECB’s inability to enforce the Maastricht Criteria and independent fiscal policy, as well as Greece … loss of competitiveness and irresponsible rise in sovereign debt for Greece. It is inferred that the EMU was ineffective in …

Persistent link: https://www.econbiz.de/10009468765

Modeling the economic growth of Greece

Alexakos, Karolos A. - 1998

The objective of this project is to use an econometric model to examine economic growth in Greece. Using a growth model …

Persistent link: https://www.econbiz.de/10009474963

The determinants of brand equity : the case of Greek quoted firms

Kapareliotis, Ilias; Panopoulos, Anastassios - 2010

throughout Tobin’s q. Thepresent paper is an international attempt to measure brand equity thorough Tobin’s q in Greece …

Persistent link: https://www.econbiz.de/10009463218

Marketing and corporate profitability : the case of Greek firms

Panigyrakis, George; Kapareliotis, Ilias; Ventoura, Zoe - 2009

Purpose – The purpose of this paper is to investigate the contribution of marketing and research and development (R&D) strategies to the profitability of Greek companies.Design/methodology/approach – With the use of secondary data the current research uses variables related to advertising...

Persistent link: https://www.econbiz.de/10009463219