ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on in general, needs to an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those exploring the literature implementation. The initial search revealed...

Ion-adsorbed rare earth minerals have ions adsorbed on the surfaces of clay such as kaolinite and high contents medium heavy elements. They are important resources supporting development high-tech industries. In this study, CASTEP module in Materials Studio was used to study adsorption ion Y(III) interface (Al-OH)-H2O (Si-O)-H2O with density functional theory. The monitoring calculation chemica...

In this article, we explore the Covid-19 crisis through lens of innovation. We focus on threat and opportunity drivers innovation, some their product/service process outcomes. contribute to innovation theory practice by suggesting that there are two categories during multi-level crises, such as a pandemic: (1) reactive, threat-driven innovations created contain respond organizational problems d...

The study assesses whether auditors factor into their pricing of an audit engagement the presence inventor CEO given potential conflict interest this may present. Empirical and anecdotal evidence suggests that CEOs have more appetite for risk be less business-minded, thus suggesting agency costs firm. We rely on a self-developed database archival data from other sources. Using multivariate regr...

This empirical article examines how the institutional development of home country and host countries in which multinational enterprises (MNEs) are embedded can drive MNEs’ research (R&D) intensity. In doing so, this study analyzes 967 firm-year observations 234 pharmaceutical firms from 30 developed less period 2010 to 2017. We find support for internationalization toward as a driver R&...

Innovation processes within corporations increasingly tap into international technology sources, yet little is known about the relative contribution of different types of innovation channels. We investigate the effectiveness of different types of international technology sourcing activities using survey information on German companies complemented with information from the European Patent Offic...

We draw on qualitative data derived from field work on two university campuses to develop an explanation for widely disparate rates of new invention disclosure. We argue that faculty decisions to disclose are shaped by their perceptions of the benefits of patent protection. These incentives to disclose are magnified or minimized by the perceived costs of interacting with technology transfer off...