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Keywords: outsourcing
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Journal Articles
The Accounting Review (2022) 97 (1): 29–49.
Published: 01 January 2022
... aggressive in information acquisition. The paper fully characterizes the equilibrium—the firm's investments, the supplier's information acquisition and reporting decisions, and the terms of trade—to demonstrate that often-maligned internal bloat can be an endogenous facilitator of efficient outsourcing...
Journal Articles
The Accounting Review (2011) 86 (5): 1795–1834.
Published: 01 September 2011
...Yee Shih Phua; Margaret A Abernethy; Anne M Lillis ABSTRACT This study explores how initial control choice influences the ease with which outsourcing firms switch suppliers. We recognize that firms invest in controls to manage collaborative relationships, and argue that these investments generate...