Cover of Volume: Swiss Journal of Business Volume 78 (2024), Edition 3
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Volume 78 (2024), Edition 3

Swiss Journal of Business
Authors:
Journal:
Swiss Journal of Business
Publisher:
 2024

Summary

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


Bibliographic data

ISSN-Print
0042-059X
ISSN-Online
2944-3741
Publisher
Nomos, Baden-Baden
Language
German
Product type
Volume

Articles

Cover of Volume: Swiss Journal of Business Volume 78 (2024), Edition 3
Article
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Page I - IV
Nomos Verlagsgesellschaft mbH & Co. KG, Baden-Baden 2024

Cover of Volume: Swiss Journal of Business Volume 78 (2024), Edition 3
Article
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Page 185 - 195
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...
Nomos Verlagsgesellschaft mbH & Co. KG, Baden-Baden 2024

Cover of Volume: Swiss Journal of Business Volume 78 (2024), Edition 3
Article
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Page 196 - 234
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...
Nomos Verlagsgesellschaft mbH & Co. KG, Baden-Baden 2024
Authors:

Cover of Volume: Swiss Journal of Business Volume 78 (2024), Edition 3
Article
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Page 235 - 263
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...
Nomos Verlagsgesellschaft mbH & Co. KG, Baden-Baden 2024
Authors:

Cover of Volume: Swiss Journal of Business Volume 78 (2024), Edition 3
Article
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Page 264 - 310
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...
Nomos Verlagsgesellschaft mbH & Co. KG, Baden-Baden 2024
Authors:

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