With its concept of linking theoretical claim with practical relevance in high-quality contributions Die Unternehmung counts as one of the leading German journals in the field of Business Administration. It covers all core subjects of business administration (e.g. marketing, accounting/controlling, organisation and corporate governance) as well as includes more recent fields such as technology and innovation management, logistics, and supply chain management. Die Unternehmung disseminates new academic insights, spotlights interesting problems from practice, presents academically profound solutions for practice, and generally encourages an exchange between science and practice. Website: www.unternehmung.nomos.de
The field of auditing is undergoing a fundamental change due to disruptive technologies such as big data and artificial intelligence, which fundamentally transform the financial reporting process and, subsequently, the way financial statement audits...
This study investigates whether continuous auditing and a (COVID-19) crisis interact with the personality trait of conscientiousness among auditees to affect compliance with internal controls. Using a between-subjects experiment and manipulating...
New information technology (IT) can add value to internal auditing. Accordingly, we examine the future importance of digital innovations and the related current knowledge from a practitioner’s perspective. Based on a literature review, and...
The technological capabilities of Artificial Intelligence (AI) have significant implications for the auditing profession. Nevertheless, there is no guidance on the use of AI, which is preventing its widespread adoption within the profession. To make...