In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...

This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...

For about three years now, the COVID-19 pandemic has kept the global economy on tenterhooks. Although the pandemic has now been declared "over", the consequences of this mega-example of disruptive developments are still being felt everywhere, also regarding the work of Internal Audit. In...

This paper investigates the association between the internal audit function attributes and audit delay using a sample of 432 publicly traded firms in Malaysia in 2009. In this unique setting, we capitalize on the publicly available data concerning the investment in and the sourcing arrangement...

The evolution of large international audit firms was driven by client needs and legal regulations specific for the audit industry. The organizational structure of these professional service firms can be characterized as a specific form of a strategic network. The national member firms have to...

We examine external auditors' decisions to use the evidence or direct assistance of internal auditors when those auditors engage in consulting on enterprise risk management. Although such consulting provides value to an organization, it can also put the objectivity and independence of internal...

As companies expand their operations across national borders, international internal audit assignments are becoming commonplace. However, the internal audit functions of multinational companies face unique issues since their work quality is influenced by interactions with employees from various...

Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous survey-based data. Using this longitudinal data, we test...

With the growing importance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach of the function. Since internal audit resources are considered a crucial component of internal audit quality, we investigate the circumstances...