... that practicing external auditors are twice as likely to apply for positions that are labeled as accounting positions rather than either in-house or outsourced internal audit positions. The results also suggest that external auditors have negative perceptions of the profession and work environment of internal...

... of Texas at San Antonio. Author names are listed alphabetically. March 2014 March 2015 2015 U.S.-listed foreign companies Big N auditor PCAOB outsourcing audit fees quality of audited earnings In this paper, we examine why U.S.-listed foreign companies choose to have...