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Keywords: offshoring
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Journal Articles
Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (1): 185–203.
Published: 01 March 2021
...Brian C. Spilker; Bryan W. Stewart; David A. Wood SYNOPSIS Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that such attitudes...
Journal Articles
Robotic Process Automation in Public Accounting
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (4): 15–35.
Published: 01 December 2019
... the firms is working with RPA, and how RPA may be used in the future. In addition, we examine how RPA influences human-resource decisions such as hiring, training, and offshoring decisions. It is unclear ex ante whether the effects of implementing RPA within accounting firms are the same...