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...

Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation...

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,...

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-...

Mergers and Acquisitions (M&A) have become a central instrument of organizational development. Consequently, research on M&A has developed into a complex research area of management science in recent years. However, the different perspectives are so heterogeneous that a holistic view is often...