Contents -- Foreword: Markku Markkula -- Foreword -- Bror Salmelin: Foreword: Se-Hwa Wu -- Preface: Leif Edvinsson -- Preface: Carol Yeh-Yun Lin -- Executive Summary -- 1. Introduction -- 2. Impact of the 2008 Global Financial Crisis -- 3. National Intellectual Capital Development of the Four...

Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area), intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer...

Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area), intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer...

The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the...

This paper seeks to extend the understating of how performance information (PI) is used in the university context and is intended to contribute to the current debate on the use of PI in the context of faculty performance management (PM). Empirical data was gathered through two in-depth case...

This paper contributes to the current debate on the shifting logics and performance measurement practices in hybrid universities. It draws upon notions of neo-institutional theory and adopts a longitudinal and ethnographic case study methodology based on participant observations and several...

We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the...

In this study, we propose the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models, such as LaMDA, DALL-E, and GPT-4, in the auditing domain. We imagine an audit setup where auditors' capabilities are enhanced through...

The promulgation of PCAOB Audit Standard No. 3 (2004) highlights the recent focus on workpaper documentation quality and its influence on audit quality. Our study examines how the mode of audit workpaper review affects reviewer judgments through its influence on workpaper documentation. Due to...

For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance the efficiency and effectiveness of the IAF. The introduction of ChatGPT has increased the potential for IAFs to have a more significant impact; however, there is...