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Outsourcing of internal audit services in Australian firms : some preliminary evidence

Sharma, Divesh S and Subramaniam, Nava 2005, Outsourcing of internal audit services in Australian firms : some preliminary evidence, Asian academy of management journal of accounting and finance, vol. 1, pp. 33-52.

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Title Outsourcing of internal audit services in Australian firms : some preliminary evidence
Author(s) Sharma, Divesh S
Subramaniam, Nava
Journal name Asian academy of management journal of accounting and finance
Volume number 1
Start page 33
End page 52
Publisher Asian Academy of Management
Place of publication Pulau Pinang, Malaysia
Publication date 2005
ISSN 1823-4992
1985-8299
Keyword(s) internal audit
outsourcing
in-housed internal audit
Summary Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to outsource or in-house their internal audit function. The study also identified the type of IA services that were likely to be out-sourced rather than in-housed, the extent to which incumbent external financial statement auditors participated in outsourced arrangements and the level of interaction between the internal audit provider and audit committees. The results have implications for auditor independence, corporate governance and organizational performance.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024408

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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