Keywords: SSAE-16
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Journal Articles
International Journal of Accounting and Information Management (2015) 23 (4): 310–326.
Published: 05 October 2015
... at: partha.mohapatra@ttu.edu © Emerald Group Publishing Limited 2015 Offshoring Internal control SSAE-16 Research on the impact of offshoring on the internal controls of the OCF is important for several reasons. First, in the absence of third-party audit reports (like SSAE-16), the external...

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