Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

"The digital revolution is here. It's changing how work gets done, how industries are structured, and how people from all walks of life work, behave, and relate to each other. To thrive in a world driven by data and powered by algorithms, we must learn to see, think, and act in new ways. We need...