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Article
Publication date: 5 January 2015

Rainer Lenz and Ulrich Hahn

The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented…

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Abstract

Purpose

The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed.

Design/methodology/approach

Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studies based on other stakeholders’ perspectives (“outside-in”) are reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable.

Findings

First, common themes in the empirical literature are identified. Second, the main threads into a model comprising macro and micro factors that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value proposition were derived.

Practical implications

The “outside-in” perspective indicates a disposition to stakeholders’ disappointment in IA: IA is either running a risk of marginalization (IIA, 2013; PWC, 2013) or has to embrace the challenge to emerge as a recognized and stronger profession. The suggested research agenda identifies empirical research threads that can help IA practitioners to make a difference for their organization, be recognized, respected and trusted and help the IA profession in its pursuit of creating a unique identity. This paper wishes to motivate researchers to explore innovative research strategies and probe new theories, as well as benefit from cross-fertilization with other research streams.

Originality/value

This paper summarizes the state of research on IA effectiveness and proposes a guide for future IA research. It provides pointed questions that may further advance the understanding of what constitutes IA and how IA can enhance its value proposition.

Details

Managerial Auditing Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 7 September 2012

Gerrit Sarens, Mohammad J. Abdolmohammadi and Rainer Lenz

The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate…

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3664

Abstract

Purpose

The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.

Design/methodology/approach

The paper uses responses from 782 US Chief Audit Executives (CAEs) in the CBOK (2006) database for the investigation. The paper makes the assumption that an IAF has only one CAE, thus the dataset represents 782 US IAFs.

Findings

It is found that an IAF having an active role in corporate governance is significantly and positively associated with the use of a risk‐based audit plan, existence of a quality assurance and improvement program, and audit committee input to the audit plan. Control variables such as stock exchange listing, firm size, the existence of an internal control framework, and a CAE with an internal auditing qualification also are positively associated with the IAF having an active role in corporate governance.

Research limitations/implications

A limitation of this study is that CAE perceptions may deviate from actual practice. Also, the sample is limited to the US CAEs who are also IIA members, thus it may not reflect the views of non‐members and the CAEs from other countries.

Practical implications

The results have implications for CAEs who wish to increase the chance for their IAFs to play an active role in corporate governance. The IIA may benefit from these results in its supporting role for the internal auditing profession.

Originality/value

The study is complementary to the literature on the existence and size of the IAF and reveals several avenues for further research.

Details

Journal of Applied Accounting Research, vol. 13 no. 2
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 22 June 2012

Rainer Lenz and Gerrit Sarens

The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on…

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3361

Abstract

Purpose

The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions after the financial crisis that started in 2007, also noting recent studies questioning the value of IA's work. The key aim of this paper is to make readers aware of ambiguities concerning the ultimate customer of IA and its core business, and to stimulate critical reflection thereon.

Design/methodology/approach

The conceptual discussion of this paper is based on an objective review of relevant literature, both practitioner and academic.

Findings

Positioning IA as agent to the board/audit committee and, at the same time, as partner to management is challenging in practice. The IA function should clarify the customer dimension in its organizational context. Furthermore, this paper argues for a consolidation of internal audit around its core function of providing assurance when seeking to establish IA as a profession.

Practical implications

Practitioners will benefit as this paper demands fundamental questions to be addressed in the organizational context, about the ultimate customer and the core business of the IA service rendered. The Institute of Internal Auditors will benefit from this paper and subsequent discussions in academia and practice, supporting its pursuit to gain universal recognition for IA as a profession.

Originality/value

This paper may open a new research area in IA that addresses a more critical way of evaluating IA practices.

Details

Managerial Auditing Journal, vol. 27 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Article
Publication date: 5 January 2015

Gerrit Sarens

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Abstract

Details

Managerial Auditing Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 19 June 2019

Anneli Douglas

Research abounds highlighting the differences between males and females when they travel. Even in business travel, these differences have been acknowledged, with suppliers…

Abstract

Purpose

Research abounds highlighting the differences between males and females when they travel. Even in business travel, these differences have been acknowledged, with suppliers and marketers spending significant money to develop and market products to accommodate them. The purpose of this study is to ascertain whether differences exist in terms of mobile application usage between male and female business travellers.

Design/methodology/approach

A mixed method approach is followed. An internet-based survey is distributed and in-depth interviews conducted with South African business travellers. The Mann–Whitney U-test is used to test the differences between males and females and their mobile application usage. Content analysis is used to analyse the interviews.

Findings

The results show that mobile applications are perceived as more important by females than males in all the phases of the travel cycle, although most of these differences in perceived importance were not significant.

Research limitations/implications

Owing to the online data-collection method and the self-selective process, the findings cannot be generalised to the global population of business travellers who use mobile applications.

Practical implications

The results should caution corporate organisations, travel management companies and their application developers not to spend unnecessary technological and financial resources on developing applications to accommodate differences between males and females, which might not exist. Companies should rather spend money on developing applications that will enhance and add convenience to the business traveller’s experience.

Originality/value

The main contribution of this study lies in investigating the applications market, particularly in the context of business travel. Applications focussed on specific sectors of the tourism industry, such as business travel applications, serve business travellers differently from generic travel applications. This research examines business travel-specific applications and expands the scale and scope of the enquiry, concentrating on the travellers’ view.

研究目的

本论文主要研究男人和女人在旅游中的行为区别。特别是在商务旅游中, 男女差别确实存在, 这也验证了供应商和营销商在开发营销产品中的针对性和区别性。本论文旨在验证是否男女商务旅游者对使用移动APP存在区别。

研究设计/方法/途径

本论文采用混合采样方法。采样方式通过网络问卷和深度访谈, 采样群体为南非商务游客。本论文采取Mann–Whitney U检验来测试男女在移动APP使用上的区别。本论文还采取文本分析法来分析访问数据。

研究结果

研究结果表明女性游客在各个旅游阶段都比男性游客对移动APP更看重, 而这些区别在统计计算上并没有获得显著效果。

研究理论限制/意义

由于线上采样和自助问卷的采样限制, 研究结果不能推广到全球商务旅客对于使用移动APP的态度。

研究实践意义

研究结果可以警示企业机构、旅游管理公司、以及APP开发商不要花费不必要的科技和财力资源来迎合男女受众的需求。因为这个区别可能不存在。公司应该花费财力在开发APP上, 使得商旅客人的使用体验更加便捷。

研究原创性/价值

本论文最重要的贡献就是研究了商旅APP市场。商旅APP区分于普通旅游APP。我们的研究检验了商旅客人APP以及扩展其度量和研究视野到旅游者的角度。

关键词

移动设备, 性别, 商务旅行, 商务旅行周期, 商务旅客, 移动商务旅行应用

Details

Journal of Hospitality and Tourism Technology, vol. 10 no. 3
Type: Research Article
ISSN: 1757-9880

Keywords

Content available
Article
Publication date: 7 December 2020

Yassine Talaoui and Marko Kohtamäki

The business intelligence (BI) research witnessed a proliferation of contributions during the past three decades, yet the knowledge about the interdependencies between the…

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2465

Abstract

Purpose

The business intelligence (BI) research witnessed a proliferation of contributions during the past three decades, yet the knowledge about the interdependencies between the BI process and organizational context is scant. This has resulted in a proliferation of fragmented literature duplicating identical endeavors. Although such pluralism expands the understanding of the idiosyncrasies of BI conceptualizations, attributes and characteristics, it cannot cumulate existing contributions to better advance the BI body of knowledge. In response, this study aims to provide an integrative framework that integrates the interrelationships across the BI process and its organizational context and outlines the covered research areas and the underexplored ones.

Design/methodology/approach

This paper reviews 120 articles spanning the course of 35 years of research on BI process, antecedents and outcomes published in top tier ABS ranked journals.

Findings

Building on a process framework, this review identifies major patterns and contradictions across eight dimensions, namely, environmental antecedents; organizational antecedents; managerial and individual antecedents; BI process; strategic outcomes; firm performance outcomes; decision-making; and organizational intelligence. Finally, the review pinpoints to gaps in linkages across the BI process, its antecedents and outcomes for future researchers to build upon.

Practical implications

This review carries some implications for practitioners and particularly the role they ought to play should they seek actionable intelligence as an outcome of the BI process. Across the studies this review examined, managerial reluctance to open their intelligence practices to close examination was omnipresent. Although their apathy is understandable, due to their frustration regarding the lack of measurability of intelligence constructs, managers manifestly share a significant amount of responsibility in turning out explorative and descriptive studies partly due to their defensive managerial participation. Interestingly, managers would rather keep an ineffective BI unit confidential than open it for assessment in fear of competition or bad publicity. Therefore, this review highlights the value open participation of managers in longitudinal studies could bring to the BI research and by extent the new open intelligence culture across their organizations where knowledge is overt, intelligence is participative, not selective and where double loop learning alongside scholars is continuous. Their commitment to open participation and longitudinal studies will help generate new research that better integrates the BI process within its context and fosters new measures for intelligence performance.

Originality/value

This study provides an integrative framework that integrates the interrelationships across the BI process and its organizational context and outlines the covered research areas and the underexplored ones. By so doing, the developed framework sets the ground for scholars to further develop insights within each dimension and across their interrelationships.

Details

Management Research Review, vol. 44 no. 5
Type: Research Article
ISSN: 2040-8269

Keywords

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Article
Publication date: 14 May 2019

Katharina Hetze, Paula Maria Bögel, Andreas Emde, Sigrid Bekmeier-Feuerhahn and Yvonne Glock

The purpose of this paper is to present an empirical analysis of CSR communication posted on the websites of 70 companies listed on the main stock markets in…

Abstract

Purpose

The purpose of this paper is to present an empirical analysis of CSR communication posted on the websites of 70 companies listed on the main stock markets in German-speaking countries, the so-called DACH region. The results of this analysis offer answers to questions that are currently being discussed in the CSR literature, namely, on the importance attributed to stakeholder information vs stakeholder dialogues in (online) CSR communication.

Design/methodology/approach

Using a quantitative content analysis, the study examines the extent to which leading German, Austrian and Swiss companies are meeting communication and CSR-related requirements, especially regarding stakeholder dialogue and overall stakeholder involvement.

Findings

Drawing on Morsing and Schultz’s (2006) theoretical insights concerning stakeholder engagement, this study shows that current CSR communication primarily provides information for stakeholders and contains only a few elements of consultation with stakeholders. In addition, no elements indicating stakeholder involvement in decision processes were found. Data analysed in 2004, 2007, 2012 and 2016 for the German DAX companies allowed for comparisons over time. A closer examination of these data revealed increasing professionalism in CSR communication, especially in the provision and presentation of information. Regarding information clarity and opportunities for dialogue, however, the results show low progress. The criteria set developed for the study provides guidance for how companies can improve their CSR communication, but the findings on the long-term slow progress in stakeholder involvement, in some aspects even a decrease in dialogue, also raise questions about the (perceived) use of online CSR dialogues for companies.

Research limitations/implications

Communication is viewed from a strategic instrumental perspective. The empirical analysis focusses on the technical possibilities offered by the internet to make CSR communications and reporting available and understandable to stakeholders and to promote dialogue with and among stakeholders.

Originality/value

By focussing on online CSR communication in the DACH region, this study contributes to the current state of research and offers several recommendations for practitioners; it particularly provides critical reflection on online stakeholder dialogues and related paradigms (constitutive vs functionalistic perspective).

Details

Corporate Communications: An International Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

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