Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company...

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they...

<Para ID="Par1">The following article investigates the usage of non-binding Say-on-Pay (SOP) voting in German Prime Standard companies for the general meeting seasons 2010–2013. Our overall sample contains 290 companies. We find that the number of companies which conduct a vote and the relative approval rate...</para>

Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study...