This paper examines factors affecting the owner-manager's voluntary decision to hire an
auditor in small firms. Using a random sample of 412 small private companies in Finland …

Purpose: The objective of this study is to examine the relationship of corporate governance
characteristics and the level of sustainability disclosure with moderating effect of internal …

Since innovation is a key driver of economic growth and social development, research on
innovation activities and processes is vital for policy makers, practitioners and scholars. This …

The new economy is built on information technology and the sharing of knowledge and
intellectual capital. In such a knowledge-based economy, competitive advantage will be with …

Purpose–This study investigates the effect of board of directors (BOD onwards)
characteristics (ie board size, gender diversity, CEO duality, board independence and …

Purpose–This study seeks to examine practices in, and rationales for, internal audit
outsourcing in New Zealand (NZ) companies. The purpose is to assess whether practice …

The shift to a knowledge-based economy results largely from developments in information
and communications technologies. Knowledge-based economies offer huge opportunities …

In recent times, accounting firms are showing more interest in the provision of Internal Audit
Services to their audit clients. The outsourcing of these Internal Audit Function (IAC) is …

The research interest culminating in this study combines many elements. One of the
elements is a continuing fascination with the ephemeral world of expertise and expert …

Le but de cette communication est d'étudier la structure des connaissances produites dans
les domaines croisés du contrôle et de la Petite et Moyenne Entreprise, en nous appuyant …