Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

Purpose – This purpose of this paper is to investigate the determinants of board and audit committee meeting frequency. Design/methodology/approach – The determinants studied are related to the ownership structure and to the board characteristics. The study is conducted in an agency setting...

Purpose – The European Union (EU) clothing and textile industries are characterized by very intense international competition. EU producers face fierce competition from exports of new industrialized countries whose low wages and social charges give them a considerable competitive advantage....

Purpose – Family businesses (FBs) share common characteristics and face common problems, among which the generational change is recognized to be the most relevant one. During recent years, there has been a growing interest in the study of FBs. Notwithstanding, little attention has been paid to...

Purpose – The objective of this paper is to investigate the process of knowledge creation and transfer in project‐based organizations, with particular reference to a construction firm, emphasizing first the importance of knowledge transfer, in tacit or explicit form, between the various...

Purpose – The purpose of this paper is to investigate the main challenges related to the use of performance measures in public organisations in order to identify the factors affecting the adoption and implementation of performance measurement systems. The empirical analysis is focused on the...

Purpose – Many companies claim they are adopting an open approach to innovation, but each of them with its own way. This paper aims to explore the different models for opening up the innovation process adopted in practice. Design/methodology/approach – The paper utilises an extended survey...