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Keywords: outsourcing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 101–124.
Published: 01 February 2020
... to a prospector) business strategy and that extensively outsourcing internal audit activities reduces the positive effect of ORS on operating performance. Overall, our findings shed light on the value added by the IAF. JEL Classifications: M41; M42. Research on the internal audit function (IAF) has grown...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 69–85.
Published: 01 August 2013
...Mohammad Abdolmohammadi SUMMARY: I use responses from 1,059 chief audit executives (CAEs) of organizations located in Australia, Canada, New Zealand, South Africa, the U.K./Ireland, and the U.S. to investigate several correlates of co-sourcing and/or outsourcing (hereafter, simply “outsourcing...
Journal Articles