Most prevailing theories in cross cultural management reduce the variability of individual relations to one single category, the national culture. According to this theory, and based on the assumption that national cultural values determine individual behavior, the individual's behavior in...

This doctoral dissertation includes five related working papers that provide valuable contributions to the understanding of internal audit (IA) and its effectiveness. Paper 1 is a literature review that uses the perspective of new institutional theory as a framework and acknowledges that IA...

Purpose - Ten years after Bailey, Gramling and Ramamoorti (2003) presented research opportunities in Internal Audit (IA) this paper provides a synopsis of what academic literature says about IA effectiveness. A new set of research questions that may help to bring the best out of IA is...

The purpose of this paper is to identify, examine and evaluate characteristics of an internal audit function (IAF) that help to distinguish between two groups of IAFs with sharply contrasting levels of perceived effectiveness. Based on survey data from 46 heads of internal audit (chief audit...

Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...

Subsequent to preceding literature research, access to multiple case studies was gained through a snapshot questionnaire. Sixteen semi-structured interviews of heads of Internal Audit (CAE) and members of Senior Management (SM) in the same organization were conducted. The interviews were...

German Abstract: Die Entwicklung in der Informationstechnologie verändert viele traditionelle Geschäftsmodelle grundlegend. Der IT-Fortschritt bewirkt vor allem eines: Er reduziert die Suchkosten, so dass sich Anbieter und Nachfrager von Dienstleistungen und Produkten nunmehr unmittelbar ohne...

This study analyzes the integration of the internal audit function (IAF) into the organizational governance structure of nine different organizations and identifies best practices and organizational differences to improve the overall governance quality from the perspective of IAFs. The results...

German Abstract: Bei der Suche nach etwas mehr Rendite in Zeiten niedriger Zinsen wenden sich Kleinanleger verstärkt hin zum Crowdfunding. Doch Ertrag und Risiko sind auch im Crowdfunding sowie bei allen anderen Finanzgeschäften strikt positiv miteinander korreliert. Das heißt, der Investor...