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...

When producing anonymised microdata for research, national statistics institutes (NSIs) identify a number of 'risk scenarios' of how intruders might seek to attack a confidential dataset. This paper argues that the strategy used to identify confidentiality protection measures can be seriously...

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 financial crisis has revealed fatal institutional and structural deficits at the finance market. Politics has reacted to the financial crisis with a sea of legal bills and regulations. But all regulating efforts are merely system-imminent reparation measures and do not solve the core...

The shape of the yield curve determines the relationship between interest rate risk and return of investments. The analysis of the yield curve can help the investor or financier decide whether to take a short- or long term bond or loan. The management decision of choosing an optimal maturity...

Internationalization receives top priority in nearly any university mission state-ment. But why? What is the value of internationalization for a university? Is the purpose to improve a university’s ranking, or to explore new revenue sources by entering foreign, mostly Asian, educational...