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Keywords: in-house
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 151–166.
Published: 01 May 2012
... with or inconsistent with management preferences, (2) whether the recommendation was given by an outsourced or in-house internal auditor, and (3) whether the recommendation was quantitative or qualitative in nature. We use a 2 × 2 × 2 fractional factorial design to test our predictions. We find that managers change...