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1 – 4 of 4Elena P. Antonacopoulou and Julia Balogun
This chapter argues that one of the fundamental challenges of the global character of strategy research is the growing need to foster collaborations between academic and business…
Abstract
This chapter argues that one of the fundamental challenges of the global character of strategy research is the growing need to foster collaborations between academic and business practitioners that can help build a better understanding of the practice of strategy and through these means deliver greater impact. This challenge strengthens existing calls for strategy research to refocus on understanding the practice of strategy with an attentiveness to micro-dynamics of strategizing, and requires us to expand the ways in which research practice is performed. Whilst this can apparently be achieved through better dialogue, building trusting relationships and valuing the contribution each party can make due to their differences, it in fact requires a questioning of our research assumptions and practice.
Elena Antonacopoulou, Regina F. Bento and Lourdes F. White
How can we explain the unresponsiveness of Internal Audit (IA) amid signs that fraud is arising and spreading within an organization? Internal auditors are entrusted with the…
Abstract
How can we explain the unresponsiveness of Internal Audit (IA) amid signs that fraud is arising and spreading within an organization? Internal auditors are entrusted with the formal responsibility of sounding the alarm about the risk of fraud and organizational wrongdoing. However, internal auditors failed to respond as the cross-sell fraud at Wells Fargo’s Community Bank (CB) Division unfolded over more than a decade, growing into a massive, full-fledged scandal. We examine IA as a profession and explore how the interpretation of three classic tenets of auditing (scope, compliance and materiality) may enable organizational wrongdoing to fester unattended until it erupts into yet another scandal. We conclude with implications for the socialization and practice of internal auditors, emphasizing the need for reflexivity and moral judgment in the interpretation and application of tenets so deeply ingrained in the IA profession.
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