Purpose: Despite many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. This article provides a systematic review of...

The UK is believed to hold prolific reserves of shale gas; the quality of which has been compared and sometimes branded superior to the much successful US shale plays. Nonetheless, after more than ten years since the 13th Onshore Licensing Round, the fracking industry is said to have benefited...