The literature on the impact of trade on labour market outcomes has experienced a remarkable evolution in recent decades. Theory has moved on from oversimplified to more comprehensive models that take into account previously disregarded characteristics of firms and of product and labour markets,...

Purpose – This study seeks to examine practices in, and rationales for, internal audit outsourcing in New Zealand (NZ) companies. The purpose is to assess whether practice and preference conform to expectations where small‐to‐medium businesses dominate. Design/methodology/approach –...