Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?
Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study explores the potential influence of company a...
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Autores principales: | , , , |
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Formato: | article |
Lenguaje: | EN |
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Taylor & Francis Group
2021
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Materias: | |
Acceso en línea: | https://doaj.org/article/90956d11d6954ed19c87288cc3b42f42 |
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