Despite the advancements in technology, auditors still spend a significant amount of time
performing repetitive and rule-based tasks. Our paper examines various audit scenarios …

By integrating the theories of coopetition and dynamic capabilities, this study investigated
whether and how coopetition contributes to innovation performance in digital new ventures …

Frequent cyber-attacks on organizations in the last decade have caught the attention of
practitioners and governance bodies, who have called for boards to take a more active role …

The aim of this study was to examine how the implications of the Covid-19 pandemic
moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber …

The aim of this paper is to analyze the effectiveness of internal audit of cybersecurity. We
developed a Cybersecurity Audit Index composed of three dimensions–planning, performing …

Based on stakeholder theory, resource-based theory, and decision theory, this study
explores the relationship between information technology governance and internal …

The main aim of this study is to investigate the moderating effect of Information Technology
governance on the relationship between the use of Financial Technologies and …

Purpose In a virtual interconnected digital space, the metaverse encompasses various
virtual environments where people can interact, including engaging in business activities …

In an in-depth field study, we investigate cyber security governance configurations vis-à-vis
the five lines of accountability (5 LoA)–that is, the Three Lines Model extended by the …

Enterprise risk management frameworks have gained popularity after the Global Financial
Crisis for companies to be more in control of their risks. Since then, the Three Lines of …