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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. internal audit function operations-related services...
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...
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 209–250.
Published: 01 May 2013
...James Bierstaker; Long Chen; Margaret H. Christ; Matthew Ege; Natalia Mintchik SUMMARY Businesses increasingly outsource organizational functions that have financial reporting implications, which requires auditors to adjust their risk assessment and audit procedures for this practice. However...