Du, Jing; Li, Wanfu; Lin, Bin; Wu, Donghui - In: China journal of accounting studies 9 (2021) 3, pp. 289-310
This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological … tend to use internal audit outsourcing to enhance investor confidence and reduce financing costs. This paper helps expand … the literature related to the determinants of internal audit outsourcing from a macro perspective, and provide a reference …