Purpose This paper reviews the field of internal auditing (IA) post-Enron to develop insights
into how IA research has developed, offer a critique of the research to date and identify ways …

Purpose The Sustainable Development Goals (SDGs) framework emerged as a guidepost
for the transition to sustainable development. To achieve this transition, companies are …

We synthesize the empirical archival literature on the determinants of auditor choice in an
international setting, critique the findings, and offer suggestions for future research. We …

In recent years, accounting scholars have shown growing interest in utilizing social media
(SM) for research. Using a structured literature review of 86 articles, this study aims to …

The adoption of artificial intelligence (AI) systems is on the rise owing to their many benefits.
This study conducted a bibliometric analysis to identify (1) how the literature on AI adoption …

The aim of this paper is to critically explore information technology governance (ITG) context,
its consequences, its various aspects, its determinants, disclosure, maturity, and challenges …

Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory
auditors in their professional work and the methods of counteracting these threats, ie …

Cel: Celem niniejszego opracowania jest identyfikacja zagrożeń etycznych na jakie
narażeni są polscy biegli rewidenci w pracy zawodowej oraz sposobów przeciwdziałania …

The conceptual structure of internal audit research: A bibliometric analysis during 1991–2020
Page 1 Corporate Ownership & Control / Volume 20, Issue 2, Winter 2023 34 THE …

Accountants versus Lawyers: Comparing the Moneymen with the Monied (Gentle)men
Page 1 This is a repository copy of Accountants versus Lawyers: Comparing the Moneymen …