’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

This paper examines the accounting profession's self-regulation of internal audit outsourcing services. The question of … debated within the accounting and regulatory communities throughout the 1990s, and resulted in a confrontation between the … accounting profession and the Securities and Exchange Commission in 2000. Internal audit outsourcing was a factor in the public …

The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting …. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a … positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit …