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

Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and …

This study extends current literature related to non-audit services by investigating internal audit outsourcing to the … external auditor. We posit that certain types of internal audit outsourcing (i.e. those which are non-routine, and thus tend to … improvements in audit coverage and scope when provided by the external auditor. Alternatively, outsourcing routine internal audit …