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Keywords: outsourcing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 97–118.
Published: 01 May 2013
...Alex Lyubimov; Vicky Arnold; Steve G. Sutton SUMMARY: Accounting firms have steadily increased the use of outsourcing and offshoring of professional services including independent audit procedures. While firms suggest that the work is of higher quality and similar litigation risk, questions remain...
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...