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Keywords: nearshoring
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Journal Articles
The Use of Shared Service Centers in the Audit Industry and the Impact on Financial Analyst Perceptions
Available to Purchase
Journal of International Accounting Research (2025) 24 (1): 143–161.
Published: 01 March 2025
... emerge. This includes the location of the SSC (i.e., near- versus farshoring) and the type of audit procedures (i.e., low-complexity tasks only versus additional high-complexity tasks) delegated to SSCs. shared service center outsourcing farshoring nearshoring perceived audit quality financial...
