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Auditor independence and outsourcing : aligning incentives to mitigate shilling and shirking
Palmarozzo, Ashley; Short, Jodi L.; Toffel, Michael W. - 2021
employed and thus controlled by MNCs. However, outsourcing audits to third parties creates agency problems that can likewise … implications for auditor performance of four sourcing strategies: insourcing, outsourcing, concurrent sourcing, and rotational …
Persistent link: https://www.econbiz.de/10012511885
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Obtaining assurance for financial statement audits and control audits when aspects of the financial reporting process are outsourced
Bierstaker, James; Chen, Long; Christ, Margaret H.; … - In: Auditing : a journal of practice & theory 32 (2013), pp. 209-250
Persistent link: https://www.econbiz.de/10009761264
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Attracting applicants for in-house and outsourced internal audit positions : views from external auditors
Bartlett, Geoffrey D.; Kremin, Joleen; Saunders, K. Kelli; … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 143-156
Persistent link: https://www.econbiz.de/10011458128
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Leistungsmessung der Internen Revision
Hölscher, Luise; Rosenthal, Johannes - 2007
with costs of outsourcing solutions adjusted for the specific risks incurred. Both approaches are subject to further …
Persistent link: https://www.econbiz.de/10010298928
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Leistungsmessung der Internen Revision
Hölscher, Luise; Rosenthal, Johannes - Frankfurt School of Finance and Management - 2007
with costs of outsourcing solutions adjusted for the specific risks incurred. Both approaches are subject to further …
Persistent link: https://www.econbiz.de/10005026985
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¿Por qué las Pymes externalizan sus tareas contables y fiscales?
Orti Baquerizo, Javier - In: Small Business International Review (SBIR) 1 (2017) 1, pp. 71-87
reasons are defined for outsourcing and we test whether or not the company has acted consistently with these Perceptions. The …
Persistent link: https://www.econbiz.de/10012286542
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Accounting Outsourcing
Violeta, Pãtraºcu Daniela Raluca - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 696-699
The choice made by an organization in terms of outsourcing must give answer to the following question: what is the …
Persistent link: https://www.econbiz.de/10010940656
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THE TRANSNATIONAL BACKGROUND OF MODERN ACCOUNTING IN THE SERVICE SECTOR OF THE GLOBAL ECONOMY
Katarzyna - International Institute of Social and Economic Sciences - 2014
resources and their utilization for the core business. Outsourcing is commonly used for this purpose. Here, actions are sourced … that through the spread of outsourcing, both the providers and recipients benefits, and the result is growth for the …
Persistent link: https://www.econbiz.de/10011210097
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Managing service quality in multiple outsourcing
Ye, Guangliang; Zhu, Xiaowei; Mukhopadhyay, Samar K. - In: International journal of electronic commerce : IJEC 18 (2013/14) 3, pp. 125-149
Persistent link: https://www.econbiz.de/10010360048