... a firm desire to collect more evidence against the likely fraudster. Practical implications In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing...

...Partha Mohapatra; Dina F El-Mahdy; Li Xu Purpose – The purpose of this study is to develop a research agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of offshored accounting processes and auditing of the organization...