Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience,...

During the last decade, policy-makers have increasingly devoted attention to the factors that influence the rate and direction of innovation. In particular, developments in the ICT sector have been discussed as a currently dominant source of both technological change and overall economic growth....