In this dissertation the established and internationally recognized standards of internal auditing (IA) are applied to the context of newly popping up blockchain-based Decentralized Autonomous Organizations (DAOs) that operate on a series of smart contracts. While DAO-enthusiasts imply that the immutable nature of the blockchain, the recognized consensus mechanism, and strong preventive and automated controls will make internal auditing obsolete, this research sheds light on whether there are conceptual obstacles for IA in DAOs regarding compliance with internationally recognized internal auditing standards and therefore question the overall legality of this type of organization in a context where setting up an IA function is mandatory. Each IA standard is reviewed for obstacles, benefits, and challenges regarding the respective compliance in a DAO context utilizing an exploratory research method. Because it appears that there may be governance and operational collisions with regard to the strict standards of the IIA on the one hand and the conceptual unique setup of blockchain-based DAOs on the other, we evaluate the hypothesis by which standard compliance is impossible. In addition, we analyze whether and how the use of a DAO can benefit and/or complicate standard compliance. This foundational research dissertation may offer guidance on what safeguards DAOs need to implement to comply with certain laws and standards but also addresses policy and standard makers with the assignment to update their rules and offer guidance for implementation. The dissertation may also offer guidance for the mandatory external and internal quality assessments of IA functions in DAOs. Overall, it presents additional insights to related professions like accountants, compliance officers, external auditors, anti-fraud professionals, IT auditors and others while offering a glimpse into what the role of an internal auditor of the future might realistically look like.

Written by the author who helped crystalize the field of technology management and the management of innovation with the first two editions of Managing Technological Innovation, this Third Edition brings the subject in line with current business strategy. It also presents information in a newer organized format that aligns more closely with how the topics are presented and discussed in the classroom. Also included is a wider discussion of how science and technology interact with the global economy.

Blockchain is transforming business. What's your strategy? Leaders of forward-thinking organizations are exploring how blockchain can transform the way they create and seek value. Whether it's used to streamline multiparty processes, create and trade new assets, or leverage artificial intelligence and the internet of things, blockchain enables entirely new business opportunities. This is just the start. As blockchain becomes more widely adopted, it has the potential to radically change the way companies and societies operate, as transformative a paradigm shift as the launch of the internet. The Real Business of Blockchain is one of the first books on this transformative technology written for business leaders. Authors David Furlonger and Christophe Uzureau--both of Gartner, the world-renowned research and advisory company--will help you: Assess how blockchain will impact your business Explore the value proposition that blockchain offers Make smart near- and midterm investments Position your organization in a new competitive landscape Timely, visionary, and accessible, The Real Business of Blockchain cuts through the hype and helps you unlock the vast capabilities of this powerful and potentially world-changing technology.

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

This book presents a collection of original research papers focusing on emerging issues regarding the role of information and communication technologies in organizations, inter-organizational systems, and society. It adopts an inter-disciplinary approach, allowing for the integration of contributions from various disciplines such as information systems, organizational studies, marketing, accounting, and social sciences. This book offers valuable insights not only for scholars, but also for practitioners, managers, and policy makers. The book is a compilation of the best research papers – originally double blind, peer-reviewed contributions – presented at the ICTO 2015 conference held in Paris.

More people than ever are using case studies in research, yet there is very little guidance on how to construct case studies effectively. Drawing on his vast experience of teaching and mentoring researchers, Bill Gillham here provides a comprehensive guide to this popular method of research.Using real-life examples throughout, Case Study Research Methods guides the reader through all the stages of a case study, from initial design to the processing and writing up of findings. Especially detailed guidance offered on observation techniques, using documentary and electronic sources and physical artifacts, conducting interviews and analyzing and writing up case-study data.