Sharma, Divesh S.; Subramaniam, Nava - In: Asian Academy of Management Journal of Accounting and … 1 (2005) 1, pp. 33-52
Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to...
