Many companies in USA and Western Europe are taking advantage of developments in information technology and outsourcing … parts of the accounting process to vendors in other parts of the world. Offshore outsourcing of accounting presents some … unique risks, control problems and challenges. In this paper we focus on the control of relational risk, a form of risk …

We examine whether managers of cross-listed firms improve corporate investment efficiency through learning from the …-listing. Moreover, we find that cross-listed firms improve their investment efficiency post cross-listing. Furthermore, we find firms … their investment post cross-listing. Our findings suggest that managers of cross-listed firms are guided by firm …