...Charles P. Cullinan; Xiaochuan Zheng Purpose This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort necessary and thereby decrease audit lag. Alternatively, outsourcing may increase...

...Assoc. Prof. Alan Kilgore; Tatiana Mazza; Stefano Azzali; Luca Fornaciari Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach...

... for total management advisory services paid to auditors and other consultants. Ordinary least squares regression was used to analyse the data and predict companies' decision to outsource or internally generate MAS. Findings It is found that purchases of MAS from external auditors and other consultants...

... finds that the provision of financial information systems (FIS) design and implementation services and internal audit outsourcing services are positively associated with audit fees charged by successor auditors. This study supports the recent prohibition on the provision of FIS and internal audit...

...Ahmad H. Juma’h; Douglas Wood Discusses the treatment of outsourcing in company accounts. In particular, it considers the application of several accounting standards that may be relevant to the presentation of outsourcing agreements in the financial statements. The way in which these principles...

...Thomas A. Gavin; C. Michele Matherly Examines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be used for analysing the costs that bear on the outsourcing decision. Encourages examining the area, function, or process being considered...

... to reach that goal in 30 years”[ 1 ]. In effect, outsourcing represents a reversal of an historic pattern. That pattern has involved consolidation of operations within a single entity in order to realize economies of scale. More importantly, before any move is made to outsource, some of the possible...