Purpose Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the importance of internal auditor skills. Design/methodology/approach The authors developed a survey based on...

Purpose The purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multi‐criteria decision model, the analytic hierarchy process (AHP) that has been applied to many areas of managerial decision‐making. Design/methodology/approach...

Purpose – To investigate the effects of auditor interaction on problem representation, information acquisition, and performance in the going‐concern task. Design/methodology/approach – Participants were asked to evaluate the going‐concern status of a company. The study used a...

Purpose – The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos in that region. Design/methodology/approach – Fraud case histories and prosecutions in which the...

Purpose – The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. Design/methodology/approach – The research framework links the...

Purpose – Experts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to restate their firms' earnings may induce current CEOs to refrain from fraudulent disclosures. Because of the...

Purpose – The issue of varying stakeholder expectations has significant implications for successful enterprise information system implementation. This issue becomes more prevalent in e‐government situations where a variety of stakeholders are influenced by inter‐organizational knowledge...

Purpose Market uncertainties require organizations to consistently revisit their product portfolio. Theoretically the link between corporate strategy, supply chain and operations for Product Deletion (PD) decisions is lacking. The purpose of this study is to develop a decision support tool that...

Purpose – The purpose of this paper is to threefold. The first purpose is to review and critically analyze corporate sustainability development (CSD) research in China. Second, the paper extracts a unified theoretical framework among CSD drivers, CSD practices, and corporate performance in...

Purpose This study aims to provide a measurement model, and the underlying constructs and items, for Logistics 4.0 in manufacturing companies. Industry 4.0 technology for logistics processes has been termed Logistics 4.0. Logistics 4.0 and its elements have seen varied conceptualizations in the...