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...

<title>Abstract</title>The publication of the European Commission Green Paper, 'Audit Policy: Lessons from the Crisis' in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing...

Setting Nordic career guidance in context / EriK Hagaseth Haug, Tristram Hooley, Jaana Kettunen and Rie Thomsen -- The "idea of career" and "welfare state of mind" : on the Nordic model for welfare and career / Ingrid Bårdsdatter Bakke -- Pining for the fjords : international perceptions of...

European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the...

A consortium led by the University of Warwick's Institute for Employment Research, in partnership with University of Jyväskylä's Finnish Institute for Educational Research and with support from EY, was commissioned by European Commission DG Employment, Social Affairs and Inclusion to undertake...

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...