Accounting firms have steadily increased the use of outsourcing and offshoring of professional services including … between outsourcing and offshoring on punitive damages. Surprisingly, jurors assess higher than expected litigation awards for … domestically or in another country. Results indicate main effects for outsourcing on compensatory damages and an interaction …

Although large audit firms in the U.S. and the U.K. have begun offshoring audit work, there is limited research on this … expanding practice. We survey senior-level client management regarding their perceptions of audit offshoring and its impact on … audit quality and the audit process. In addition, we use audit offshoring as the context for our experiment to examine …