Skip Nav Destination
1-1 of 1
Keywords: service organizationClose
Journal: Accounting Horizons
Accounting Horizons (2020) 34 (4): 1–31.
Published: 01 December 2020
... auditors behave when clients introduce cloud platforms into their accounting information system. Ex ante, it is unclear whether cloud computing allows for increased audit efficiency through reliance on service organization control reports or introduces additional complexity and risk to the audit...