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Keywords: outsourcing
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2016) 30 (1): 143–156.
Published: 01 March 2016
... 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...
Includes: Supplementary data
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (3): 631–666.
Published: 01 September 2015
... the financial reporting environment by reporting higher-quality audited earnings for their U.S.-listed foreign clients. JEL Classifications: L11; L15; M42. 2015 U.S.-listed foreign companies Big N auditor PCAOB outsourcing audit fees quality of audited earnings In this paper, we...