Das Ende 2018 von der ISACA publizierte Framework "COBIT® 2019" knüpft in seinem Verständnis von IT-Compliance an die Vorgängerversionen 4.1 und 5 an. Trotzdem sind in der neuen COBIT®-Version zahlreiche Änderungen und Ergänzungen enthalten, die in diesem Arbeitspapier diskutiert werden...

We investigate the intrinsic motivation of individuals to report, and thereby sanction, fellow group members who lie for personal gain. We further explore the changes in lying and reporting behavior that result from giving individuals a say in who joins their group. We find that enough...

Sketches a pragmatist model of authority by studying the case of a consultant faced with the issue of establishing his authority in the actual context of a consulting assignment, and showing how the consultant invokes various “figures” that lend weight to his actions.

There has been some controversy regarding the burden that the Sarbanes-Oxley Section 404 (SOX 404) casts on American public companies and whether the benefits outweigh the costs of compliance. Starting with November 15, 2004, Section 404 of the Act requires all accelerated firms (with at least...

Corporate governance is no longer a new topic, but is in a constant controversy. This paper aims to establish the importance of external financial audit in improving corporate governance, a premise for survival, continuation and development of entities in the current economic climate. The core...

This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of social gambling preferences, we find robust evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This...

PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate...

Since its publication the book "Corporate Defense and the Value Preservation Imperative: Bulletproof Your Corporate Defense Program" has been critically acclaimed by a host of distinguished corporate commentators.It has received a wide spectrum of positive feedback from an eclectic mix of...

We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking increase in ESG assurance. Unlike financial...