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This paper examines the accounting profession's self-regulation of internal audit outsourcing services. The question of … accounting profession and the Securities and Exchange Commission in 2000. Internal audit outsourcing was a factor in the public … the efficacy of self-regulation by the public accounting profession. Self-regulation of internal audit outsourcing remains …
Persistent link: https://www.econbiz.de/10014054367
Outsourcing has become a contentious political issue in the US and other rich countries from where jobs are being … outsourced.much of the controversy over outsourcing in the USA is directly linked to the jobs scenario. Does the January 23 Bill …
Persistent link: https://www.econbiz.de/10014054511
We examine the impact of internal and external R&D on labor productivity in a 6-year panel of 304 innovating firms. We apply a dynamic linear panel data model that allows for decreasing returns to scale in internal and external R&D with a non-linear approximation of changes in the knowledge...
Persistent link: https://www.econbiz.de/10014054641
This paper attempts to explain the phenomenon of outsourcing failure by integrating the Relational View and network … (graph). Upon outsourcing, a subset of nodes is removed from the graph. Transaction costs are incurred as a function of both … pertaining to any single relation. We compare production efficiency and transaction cost effects of three types of outsourcing …
Persistent link: https://www.econbiz.de/10014055124
The black-box model of software development outsourcing is prevalent and usually works well. The assumption embedded in …
Persistent link: https://www.econbiz.de/10014055592
Why has business outsourcing increased so rapidly over the past decade? The question is important for corporate law … discretion. The location of a firm's borders - and thus the extent of outsourcing - can be viewed as an equilibrium of these … competing effects. The conventional explanation for the rise in business outsourcing is that falling interaction costs have …
Persistent link: https://www.econbiz.de/10014056590
International outsourcing of services has come to occupy an increasingly important part of international trade …. Analytically services outsourcing is the export of services by a country to the outsourcing nation. Given this, the pattern of … essentially constitute outsourcers, and developing nations such as India and China that carryout outsourcing. Different …
Persistent link: https://www.econbiz.de/10014056720
The issue of outsourcing jobs abroad stirs great emotion among Americans. Economic free-traders fiercely defend … outsourcing as a positive for the U.S. economy while critics contend that corporate desire for low wages solely drives this … practice. In this study I focus on a specific type of outsourcing, one which has received scant scholarly attention to date …
Persistent link: https://www.econbiz.de/10014057441
in India. Companies wishing to capture the benefits of outsourcing can engage in contracting (hiring an Indian … employees). Modern FDI theories predict that Indian software outsourcing should occur primarily in the form of FDI. Contrary to …-cost Indian IT labor force. This paper analyzes Indian IT outsourcing firms in order to understand the prevalence of contracting …
Persistent link: https://www.econbiz.de/10014057557
vendor or developer. Ten years ago outsourcing vendors have focused mainly on data centers and legacy applications. In the … last decade, outsourcing has become an efficient method to cut costs and improve the performance of a information system … be seen the trend of IT outsourcing market development, in particular oriented to the developing countries, such as those …
Persistent link: https://www.econbiz.de/10014057826