This paper analyses the effect of the perceived advantages and disadvantages of entrepreneurship surrounding the starting of a new business and it is based on the Theory of Reasoned Action. The sample contains 274 students of the Faculty of Business and Economics (University of Cantabria). A...

Purpose Based on the Theory of Planned Behaviour, the purpose of this paper is to analyse the influence of the advantages and disadvantages of entrepreneurship surrounding the entrepreneurial intention on a university context. Design/methodology/approach To test the hypothesis it is used a...

Purpose – The objective of this paper is to provide a global perspective of the operational risk (OR) management framework from an internal audit viewpoint. Design/methodology/approach – This paper describes the new role of the internal audit function in reviewing the OR framework. Findings...