The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model. A systematic literature review (SLR) is conducted to identify the influential factors of internal audit...

In this article, we provide a compelling case for demonstrating “learning-by-licensing,” and we further investigate the moderating effect of specific licensed-knowledge attributes on the innovation performance of licensee firms. This case is based on a unique dataset from the China State of...