...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...

... decisions offshoring We thank the editor Vernon J. Richardson and two anonymous reviewers. We are also grateful to Ken Bills, Feiqi Huang, Jeff Pickerd, Abigail Zhang, and workshop participants at North Carolina State University, University of Hawaii at Manoa, the 2019 Accounting Information...