The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential...

This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...

Judging by only economic incentives, Malaysian financial institutions (particularly banks) should completely ignore the Competition Act. The data show that Malaysian banks probably benefit from anticompetitive behaviour. Political and family connections likely facilitate such behaviour. Given...

In der vorliegenden Arbeit wurden die Bestimmungsfaktoren, Voraussetzungen und Folgen wirksamer Kommunikation zwischen dem Internen Audit und seinen zentralen internen Anspruchsgruppen, dem Verwaltungsrat und der Geschäftsleitung, in Schweizer Organisationen untersucht. Im Idealfall besitzt das...