Die Unternehmung

Retirement of professors at age of 65 does not align with recent economic research on importance of subjective or perceived age. An overview of psychological and economic findings on this topic shows that aging is not a universal, biologically...

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...

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...

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...

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...

Companies are dealing with the challenge of navigating growing uncertainty and complexity. Agile management methods present a potential solution by replacing inflexible organizational structures with adaptable, customer-focused approaches. However,...