Transforming the Internal Audit Function (IAF): An Integrated MICMAC-ISM Approach for Unravelling the Relationship Among Challenges

The transformation toward the use of data analytics requires overcoming many challenges. Nevertheless, the interconnections between the challenges are unclear. Gaining knowledge about these interconnections is important to prioritize strategies that aim to stimulate the transformation. This paper unravels the relationship among Audit Analytics ...

Inclusion through proactive public services: Findings from the Netherlands: Classifying and designing proactivity through understanding service eligibility and delivery processes

The COVID-19 pandemic highlights the dependence on digital public service delivery in many nations. The intensified use of digital public services also shifted the spotlight to accessibility and reactive design of digital public services. Inspired by the high level of proactivity provided in commercial digital services, policy-makers are looking...

Regulatory compliance and over-compliant information sharing – Changes in the B2G landscape

Business-to-government information exchange has over the past decades greatly benefited from data exchange standards and inter-organisational systems. The data era enables a new shift in the type of information sharing; from formal reporting to opening up full (and big) data sets. This enables new analytics and insights by government, more...

Antecedents of big data quality: An empirical examination in financial service organizations

Big data has been acknowledged for its enormous potential. In contrast to the potential, in a recent survey more than half of financial service organizations reported that big data has not delivered the expected value. One of the main reasons for this is related to data quality. The objective of this research is to identify the antecedents of...