... for providing access to the professionals to help perform this research. Editor's note: Accepted by Vernon J. Richardson. August 2018 March 2019 2019 robotic process automation (RPA) automation accounting efficiency accounting effectiveness hiring decisions offshoring...

... organizations, such as large accounting firms, to provide some or all of their internal audit services. Today, approximately 37 percent of companies with an IAF use some type of outsourcing arrangement ( GrantThornton 2011 ). internal audit hiring decisions outsourcing external auditors We...

... mix, gender, GPA, or experience and that our results are qualitatively similar to those reported if we include these variables as covariates (with exceptions for experience, as discussed subsequently). TABLE 1 Description of Participants internal audit hiring decisions...