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...

Using new and unique survey evidence on digitalisation activities and investment in climate change of non-financial firms in the EU and the US, this article documents the trend towards twin digital and green investment in the corporate landscape after the COVID-19 pandemic. We use information...

The aim of our paper is to identify how entrepreneurs from European Union (EU) countries use information and communications technologies (ICTs) in their business activities. We also propose to identify if there are differences in the use of ICTs by entrepreneurs, according to level of economic...

The rate of personal computers and workstations in the 27 countries of the EU reached 96 %. The biggest backlog can be observed in the number of enterprises having and maintaining a website. Hungary's rate of 47 % is less than the EU average by 13 % and this rate was enough to overtake only two...

Nowadays, economy and society in the age of information base on results of production chain (information-knowledge-acquaintance), the motor of processes is handling structured knowledge and communication. Quantifying and measuring of differences of the information society’s different parts...

The purpose of this exploratory study is the examination of the complex interactions among variables that affect the performance of European manufacturing SMEs by using a hierarchical log linear model. In the present study, firm performance is empirically measured in terms of turnover growth....

Aim/purpose - The paper contains descriptive exploratory research on the implementation of General Data Protection Requirements (GDPR) in a group of Polish public administration offices. The purpose of this research is to investigate the current state of personal data protection in the entities...

The advent of the 4th Industrial Revolution has made it inevitable for firms worldwide to modify their business models to integrate ICTs into their operations. The lockdown measures to contain the COVID-19 pandemic appear to have accelerated this process as many businesses, particularly in the...

The growth of Internet access enabled the creation of functions (e.g., e-commerce and search) that were initially convenient but which a small number of firms used to achieve winner-takes-all, through the application of ICTs, network externalities and two-sided markets. They turned themselves...

The European Commission has released a new directive concerning sustainability reporting that must be implemented in thousands of companies by 2017. Many companies already report on sustainability. Thus, the question emerges whether companies already fulfil the requirements for reasons of...