The Three Lines of Defense Model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance...

Using a multinational sample of companies from different industries together with the five cultural dimensions of Hofstede (2001) as proxies for national culture, we analyze how cultural differences across countries affect the organization and work of internal audit functions (IAF). We use a...

Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly fragmented and little is known about the development and...