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This study aims to investigate the factors associated with the implementation of risk-based internal audit (RBIA).

As a first step, a literature review of the relevant literature is performed and five potential factors related to the implementation of RBIA are identified. Based on that, this paper constructs a questionnaire survey sent out to 185 internal auditors, executives and accountants in Greece to receive 90 responses during the period of November 2019–January 2020. Multiple regression analysis is conducted to identify the factors related to the implementation of RBIA.

This paper shows that there is a statistically significant positive relationship between the implementation of RBIA and: the provision of risk management training, an active audit committee role and the establishment of a formalized risk management system.

The results have important implications for internal auditors, chief executive officers and accountants who wish to enhance internal audit effectiveness and the accuracy and quality of financial information.

Empirical studies on the factors related to the implementation of RBIA are rare. This is the first study to create empirical variables based on a thorough review of the relevant literature to empirically investigate the factors that are related to the implementation of RBIA in an emerging economy. By focusing on the Greek context, this study also sheds light to other countries with similar corporate governance systems, thus providing insights to settings where the Type II agency problem exists (La Porta et al., 1999).

To show that when volume of trades is taken into consideration, Bitcoin does not seem as volatile as it claimed. Further, to study the relationship between Bitcoin trading volume, volatility and returns, and the asymmetry in response to economic information for the period from July 2010 to November 2017.

Comparison of Bitcoin price volatility with that of six currencies and gold. We repeat the analysis using returns divided by volume. We examine the relationship between volume, returns and volatility, and the asymmetry of the reaction of the volatility to economic news using asymmetric models (EGARCH) run for four meaningful distinct time periods/subsamples.

Positive and significant relationship between (1) volume and volatility after 2013 (year Bitcoin became popular) and (2) volume and returns before the Mt. Gox hack. During the euphoric period, starting at the beginning of 2013 until the Mt. Gox hack, unexpected increases in Bitcoin returns increased Bitcoin volatility more than unexpected, equally sized decreases (asymmetry).

We take into consideration the volume of trades to show that Bitcoin volatility seems high because of the low volume of trades. We study an extended time period, not covered by other studies. We divide our sample into four meaningful time periods based on important events in Bitcoin market history. This is important for a new market such as the Bitcoin market; the relationships under study are very important in markets where participants rely on technical analysis in the absence of reliable fundamental methodology to measure the intrinsic value of the asset.

This study conducts a systematic literature review to examine the interrelationships between e-learning critical success factors, instructors' perceptions of these factors, and the corresponding institutional actions taken by higher education institutions to achieve success in e-learning implementation, by fostering instructors’ acceptance of e-learning as a viable mode of delivery in higher education.

The research design employed in this study involves a systematic literature review of 43 peer-reviewed articles from EBSCO host and Scopus databases. The selected methodology employed thematic analysis of the gathered data by utilizing a multistep qualitative coding method of analysis.

The systematic literature review delivers three key findings. First, there is a notable divergence between instructors' perceptions of critical success factors for e-learning in higher education and the perspectives of other stakeholders, such as students, e-learning experts, and institutional management. Second, it emphasizes the importance for higher education institutions to understand and address instructors' perceptions to facilitate effective e-learning implementation. Third, the literature suggests potential causal relationships between institutional actions addressing the success factors deemed important by instructors and instructors' sustained acceptance of e-learning as a viable delivery mode.

The present study enriches knowledge of instructor perceptions of critical success factors for effectiveness in higher education by extending research in institutional management actions to enable their achievement. This study has implications for research strands on how instructors’ motivation and propensity for e-learning acceptance can be influenced by institutional management and how to reduce the level of resistance to adopting e-learning courses by addressing e-learning’s critical success factors as perceived by instructors.

Based on the theoretical insights derived from the systematic literature review, a conceptual framework is constructed, integrating the three concepts under investigation: success factors, institutional actions, and instructors' acceptance of e-learning in higher education. This framework provides a basis for future research seeking to validate the potential causal relationships among these concepts. Moreover, the study contributes to existing literature by addressing and consolidating research strands related to critical success factors and instructors' perceptions of e-learning effectiveness in higher education.

In this paper, the authors review the extant literature on e-learning effectiveness in higher education (HE) to investigate how teachers are affected by the actions that the management of higher education institutions (HEIs) need to take to address the success factors that are critical for e-learning effectiveness. E-learning, in the context of this study, encompasses the delivery of and access to a coordinated collection of learning materials and instructions over an electronic medium using a web server to provide the materials and a web browser to access them.

To address the study's aims the authors employ a narrative literature review methodology. Since the area under review is comprehensive and it entails the examination of several topics, the authors have selected this methodology to ensure thorough coverage, and a narrative literature review approach can provide the required degree of thoroughness as it covers a wide range of topics within the thematic area under review. The authors focus on contemporary scientific studies published between January 2017 and May 2022 on how teachers involved in e-learning are affected by management actions taken to achieve success factors for e-learning effectiveness within the HE sector, after identifying and grouping the success factors identified in prior literature into dimensions that reinforce effectiveness.

The authors of the present study have identified and outlined the most prevalent success factor dimensions by performing a narrative review of the extant literature on the topics of e-learning effectiveness and success factors, and by grouping the various success factors identified into the overarching dimensions presented. These dimensions must also be examined in terms of their relevant importance to the most significant e-learning stakeholder groups. Prior studies have made attempts to obtain relevant stakeholder views on success factors for e-learning, with the student perspective naturally being the most widely covered point of view in terms of e-learning success factors prioritization. More studies are needed that tackle the teachers' perspective as well, since this would enable researchers to determine how teachers view e-learning effectiveness success factors.

The authors also discover that the main success factors in literature are not discussed nearly enough from teachers' perspectives. The authors, therefore, highlight the importance of addressing teachers' perspectives, mainly because this will reinforce teacher acceptance of the e-learning system adopted by an HEI, and the authors also outline future research avenues through which the perception of teachers could be obtained. The authors have identified the technique of knowledge management as a potential method to involve teachers in the decision-making process concerning the management of e-learning more, by taking their views into account and documenting them. The authors have discerned that teachers' acceptance of e-learning would be reinforced by supportive management actions since as a result, teachers see improvements in their technological literacy and pedagogical skills, and this would bring about increased motivation, satisfaction and acceptance of e-learning systems.