...Mary Canning; Brendan O'Dwyer; Roel Boomsma SUMMARY The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process...

...Denise Hanes Downey SUMMARY This paper explores the nature of the offshoring process in auditing and examines how audit performance is affected by changes in the design of staff auditors' work resulting from offshoring. These issues are studied using a combination of in-depth exploratory...