The efficient and effective organization and coordination of corporate governance activities is still one of the major challenges of modern corporate management. For many years, it was precisely the so-called Three Lines of Defense model that was used to structure governance functions. However,...

Mergers and Acquisitions (M&A) have become a central instrument of organizational development. Consequently, research on M&A has developed into a complex research area of management science in recent years. However, the different perspectives are so heterogeneous that a holistic view is often...

We conduct an experiment with professional internal auditors and evaluate their performance and objectivity, measured as the extent to which they truthfully report the performance of other participants in a real-effort task. It has been suggested in the literature that incentive-based...

Entwicklungsgeschichte des strategischen Denkens -- Begriffliche Abgrenzungen -- Theoretische Perspektiven des Strategischen Managements -- Die empirische Strategieprozessforschung im Überblick -- Die Phase der strategischen Zielplanung -- Die Phase der strategischen Analyse und Prognose -- Die...

Corporate Social Responsibility beschreibt das verantwortungsvolle Verhalten von Unternehmen und ist weit mehr als ein aktueller Trend in weiten Teilen der Wirtschaftspraxis. Ethisch klare Geschäftsleitlinien sowie die Berücksichtigung von gesellschaftlichen Aspekten finden mehr und mehr...

We examine the effects of making multiple contemporaneous risk assessments on auditor sensitivity to the strategic and non-strategic risk related to managers' financial reporting decisions. We address our research question using a 2x2 between-subjects experiment conducted under the tenets of...