-
1
-
-
34548222564
-
Corporate governance, audit quality, and the Sarbganes-Oxley Act: evidence from internal audit outsourcing
-
Abbott, L.J., Parker, S., Peters, G.F. and Rama, D.V. (2007), “Corporate governance, audit quality, and the Sarbganes-Oxley Act: evidence from internal audit outsourcing”, The Accounting Review, Vol. 82 No. 4, pp. 803-35.
-
(2007)
The Accounting Review
, vol.82
, Issue.4
, pp. 803-835
-
-
Abbott, L.J.1
Parker, S.2
Peters, G.F.3
Rama, D.V.4
-
2
-
-
17444371422
-
Making the HR outsourcing decision
-
Adler, P.S. (2003), “Making the HR outsourcing decision”, MIT Sloan Management Review, Vol. 45 No. 1, p. 53.
-
(2003)
MIT Sloan Management Review
, vol.45
, Issue.1
, pp. 53
-
-
Adler, P.S.1
-
3
-
-
8744301930
-
An examination of internal auditor objectivity: in-house versus outsourcing
-
Ahlawat, S. and Lowe, D.J. (2004), “An examination of internal auditor objectivity: in-house versus outsourcing”, Auditing, Vol. 23 No. 2, pp. 147-59.
-
(2004)
Auditing
, vol.23
, Issue.2
, pp. 147-159
-
-
Ahlawat, S.1
Lowe, D.J.2
-
4
-
-
84986760802
-
Trends in information systems outsourcing
-
Behara, R.S., Gundersen, D.E. and Capozzoli, E.A. (1995), “Trends in information systems outsourcing”, International Journal of Purchasing, Vol. 31, pp. 46-51.
-
(1995)
International Journal of Purchasing
, vol.31
, pp. 46-51
-
-
Behara, R.S.1
Gundersen, D.E.2
Capozzoli, E.A.3
-
5
-
-
0002099211
-
Outsourcing and industrial decline
-
Bettis, R., Bradley, S. and Hamel, G. (1992), “Outsourcing and industrial decline”, Academy of Management Executive, Vol. 6, pp. 7-22.
-
(1992)
Academy of Management Executive
, vol.6
, pp. 7-22
-
-
Bettis, R.1
Bradley, S.2
Hamel, G.3
-
6
-
-
84986133525
-
Internal auditors and a value-added approach: the new regime
-
Bou-Raad, G. (2000), “Internal auditors and a value-added approach: the new regime”, Managerial Auditing Journal, Vol. 15, pp. 182-6.
-
(2000)
Managerial Auditing Journal
, vol.15
, pp. 182-186
-
-
Bou-Raad, G.1
-
7
-
-
44649158686
-
Changes in internal auditing during the time of the major US accounting scandals
-
Carcello, J.V., Hermanson, D.R. and Raghunandan, K. (2005), “Changes in internal auditing during the time of the major US accounting scandals”, International Journal of Auditing, Vol. 9, pp. 117-27.
-
(2005)
International Journal of Auditing
, vol.9
, pp. 117-127
-
-
Carcello, J.V.1
Hermanson, D.R.2
Raghunandan, K.3
-
8
-
-
0040522587
-
Voluntary demand for internal and external auditing by family businesses
-
Carey, P., Simnett, R. and Tanewski, G. (2000), “Voluntary demand for internal and external auditing by family businesses”, Auditing: A Journal of Practice & Theory, Vol. 19, pp. 37-51.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, pp. 37-51
-
-
Carey, P.1
Simnett, R.2
Tanewski, G.3
-
9
-
-
33644890734
-
Internal audit outsourcing in Australia
-
Carey, P., Subramaniam, N. and Ching, K.W.A. (2006), “Internal audit outsourcing in Australia”, Accounting and Finance, Vol. 46, pp. 11-30.
-
(2006)
Accounting and Finance
, vol.46
, pp. 11-30
-
-
Carey, P.1
Subramaniam, N.2
Ching, K.W.A.3
-
10
-
-
0002258317
-
Global outsourcing: have U.S. managers thrown the baby out with the bath water?
-
Davis, E. (1992), “Global outsourcing: have U.S. managers thrown the baby out with the bath water?”, Business Horizons, July/August, pp. 58-65.
-
(1992)
Business Horizons, July/August
, pp. 58-65
-
-
Davis, E.1
-
11
-
-
84986169928
-
Phone watchdog paid a $300,000 salary
-
(The) Dominion Post (2002), “Phone watchdog paid a $300,000 salary”, The Dominion Post, Ed 2, p. 3.
-
(2002)
The Dominion Post, Ed
, pp. 3
-
-
-
13
-
-
24744442432
-
Internal auditing practices and internal control systems
-
Fadzil, F.H., Haron, H. and Jantan, M. (2005), “Internal auditing practices and internal control systems”, Managerial Auditing Journal, Vol. 20 No. 8, pp. 844-66.
-
(2005)
Managerial Auditing Journal
, vol.20
, Issue.8
, pp. 844-866
-
-
Fadzil, F.H.1
Haron, H.2
Jantan, M.3
-
14
-
-
0035731914
-
The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution
-
Felix, W.L. Jr, Gramling, A.A. and Maletta, M.J. (2001), “The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution”, Journal of Accounting Research, Vol. 39, pp. 531-4.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 531-534
-
-
Felix, W.L.1
Gramling, A.A.2
Maletta, M.J.3
-
15
-
-
34247146355
-
Embedding risk management: structures and approaches
-
Fraser, I. and Henry, W. (2007), “Embedding risk management: structures and approaches”, Managerial Auditing Journal, Vol. 22 No. 4, pp. 392-402.
-
(2007)
Managerial Auditing Journal
, vol.22
, Issue.4
, pp. 392-402
-
-
Fraser, I.1
Henry, W.2
-
16
-
-
0242265591
-
Outsourcing or increasing risks?
-
Frost, C. (2000), “Outsourcing or increasing risks?”, Balance Sheet, Vol. 8 No. 2, pp. 34-7.
-
(2000)
Balance Sheet
, vol.8
, Issue.2
, pp. 34-37
-
-
Frost, C.1
-
17
-
-
84992933492
-
A Greek perspective on the decision to outsource or retain the internal audit function
-
Galanis, A. and Woodward, D.G. (2006), “A Greek perspective on the decision to outsource or retain the internal audit function”, Journal of Applied Accounting Research, Vol. 8 No. 1, p. 1.
-
(2006)
Journal of Applied Accounting Research
, vol.8
, Issue.1
, pp. 1
-
-
Galanis, A.1
Woodward, D.G.2
-
18
-
-
84986070444
-
Inside outsourcing
-
Gamble, R.H. (1995), “Inside outsourcing”, Corporate Cashflow, Vol. 16, p. 2.
-
(1995)
Corporate Cashflow
, vol.16
, pp. 2
-
-
Gamble, R.H.1
-
19
-
-
65249173765
-
Outsourced internal audit services and the perception of auditor independence
-
Geiger, M.A., Lowe, D.J. and Pany, K.J. (2002), “Outsourced internal audit services and the perception of auditor independence”, The CPA Journal, Vol. 72, pp. 20-4.
-
(2002)
The CPA Journal
, vol.72
, pp. 20-24
-
-
Geiger, M.A.1
Lowe, D.J.2
Pany, K.J.3
-
20
-
-
84986105254
-
Factors affecting the voluntary use of internal audit
-
Goodwin, J. and Kent, P. (2006), “Factors affecting the voluntary use of internal audit”, Managerial Auditing Journal, Vol. 21, pp. 81-101.
-
(2006)
Managerial Auditing Journal
, vol.21
, pp. 81-101
-
-
Goodwin, J.1
Kent, P.2
-
21
-
-
27944494907
-
Two factors affecting internal audit independence and objectivity: evidence from Singapore
-
Goodwin, J. and Yeo, T.Y. (2001), “Two factors affecting internal audit independence and objectivity: evidence from Singapore”, International Journal of Auditing, Vol. 5, pp. 107-25.
-
(2001)
International Journal of Auditing
, vol.5
, pp. 107-125
-
-
Goodwin, J.1
Yeo, T.Y.2
-
22
-
-
33845767325
-
Experiments in producing nonresponse bias
-
Groves, R.M., Couper, M.P., Presser, S. and Singer, E. (2006), “Experiments in producing nonresponse bias”, Public Opinion Quarterly, Vol. 70 No. 5, pp. 720-36.
-
(2006)
Public Opinion Quarterly
, vol.70
, Issue.5
, pp. 720-736
-
-
Groves, R.M.1
Couper, M.P.2
Presser, S.3
Singer, E.4
-
23
-
-
33751182554
-
Non-audit services, auditor quality and the value relevance of earnings
-
Gul, F.A., Tsui, J. and Dhaliwal, D.S. (2006), “Non-audit services, auditor quality and the value relevance of earnings”, Accounting and Finance, Vol. 46, pp. 797-817.
-
(2006)
Accounting and Finance
, vol.46
, pp. 797-817
-
-
Gul, F.A.1
Tsui, J.2
Dhaliwal, D.S.3
-
24
-
-
24044477244
-
Outsourcing: assessing the risks and benefits for organisations, sectors and nations
-
Harland, C., Knight, L., Lamming, R. and Walker, H. (2005), “Outsourcing: assessing the risks and benefits for organisations, sectors and nations”, International Journal of Operations & Production Management, Vol. 25 Nos 9/10, pp. 831-50.
-
(2005)
International Journal of Operations & Production Management
, vol.25
, pp. 831-850
-
-
Harland, C.1
Knight, L.2
Lamming, R.3
Walker, H.4
-
25
-
-
8744252600
-
Making audit committees more effective
-
speech at Tulane corporate Law Institute, 10 March 2000, available at: www.sec.gov/news/speech/spch543.htm (accessed 23 August 2006).
-
Herdman, R. (2006), “Making audit committees more effective”, speech at Tulane corporate Law Institute, 10 March 2000, available at: www.sec.gov/news/speech/spch543.htm (accessed 23 August 2006).
-
(2006)
-
-
Herdman, R.1
-
26
-
-
39049140263
-
State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for non-public clients
-
Hill, C.L. and Booker, Q. (2007), “State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for non-public clients”, Accounting Horizons, Vol. 21 No. 1, pp. 43-57.
-
(2007)
Accounting Horizons
, vol.21
, Issue.1
, pp. 43-57
-
-
Hill, C.L.1
Booker, Q.2
-
27
-
-
28044454516
-
Pricing on Andersen's FIS and internal audit services by successor auditors
-
Ho, Y.L. (2005), “Pricing on Andersen's FIS and internal audit services by successor auditors”, Managerial Auditing Journal, Vol. 20 No. 9, pp. 970-80.
-
(2005)
Managerial Auditing Journal
, vol.20
, Issue.9
, pp. 970-980
-
-
Ho, Y.L.1
-
28
-
-
84993764050
-
The outsource option
-
February
-
Hoewing, M. (1992), “The outsource option”, Association Management, February, pp. 37-40.
-
(1992)
Association Management
, pp. 37-40
-
-
Hoewing, M.1
-
29
-
-
84986085519
-
Outsourcing: a primer
-
Lankford, W.M. and Parsa, F. (1999), “Outsourcing: a primer”, Management Decision, Vol. 37, pp. 310-6.
-
(1999)
Management Decision
, vol.37
, pp. 310-316
-
-
Lankford, W.M.1
Parsa, F.2
-
30
-
-
34249814343
-
Issues and recommendations in evaluating and managing the benefits of public sector IS/IT outsourcing
-
Lin, C., Pervan, G. and McDermid, D. (2007), “Issues and recommendations in evaluating and managing the benefits of public sector IS/IT outsourcing”, Information Technology & People, Vol. 20 No. 2, p. 161.
-
(2007)
Information Technology & People
, vol.20
, Issue.2
, pp. 161
-
-
Lin, C.1
Pervan, G.2
McDermid, D.3
-
31
-
-
58849090267
-
To outsource or not to outsource – what's right for you?
-
McCarthy, E. (1996), “To outsource or not to outsource – what's right for you?”, Pension Management, Vol. 32, p. 41.
-
(1996)
Pension Management
, vol.32
, pp. 41
-
-
McCarthy, E.1
-
32
-
-
37449021195
-
Outsourcing: towards the ‘shamrock organization’
-
Morgan, R.E. (2003), “Outsourcing: towards the ‘shamrock organization’”, Journal of General Management, Vol. 29 No. 2, pp. 35-52.
-
(2003)
Journal of General Management
, vol.29
, Issue.2
, pp. 35-52
-
-
Morgan, R.E.1
-
33
-
-
67650219538
-
Internal audit professionalism and section 404 compliance. The view of chief audit executives from northeast Ohio
-
Nagy, A.L. and Cenker, W.J. (2007), “Internal audit professionalism and section 404 compliance. The view of chief audit executives from northeast Ohio”, International Journal of Auditing, Vol. 11, pp. 41-9.
-
(2007)
International Journal of Auditing
, vol.11
, pp. 41-49
-
-
Nagy, A.L.1
Cenker, W.J.2
-
34
-
-
33745857537
-
-
The Institute of Chartered Accountants of Scotland, Edinburgh.
-
Page, M. and Spira, L. (2005), The Turnbull Report, Internal Control and Risk Management: The Developing Role of Internal Audit, The Institute of Chartered Accountants of Scotland, Edinburgh.
-
(2005)
The Turnbull Report, Internal Control and Risk Management: The Developing Role of Internal Audit
-
-
Page, M.1
Spira, L.2
-
35
-
-
84993030046
-
The ten outsourcing traps to avoid
-
Power, M., Bonifazi, C. and Desouza, K.C. (2004), “The ten outsourcing traps to avoid”, Journal of Business Strategy, Vol. 25 No. 2, pp. 37-42.
-
(2004)
Journal of Business Strategy
, vol.25
, Issue.2
, pp. 37-42
-
-
Power, M.1
Bonifazi, C.2
Desouza, K.C.3
-
36
-
-
0003106484
-
The core competence of the corporation
-
Prahalad, C.K. and Hamel, G. (1990), “The core competence of the corporation”, Harvard Business Review, Vol. 68, pp. 79-92.
-
(1990)
Harvard Business Review
, vol.68
, pp. 79-92
-
-
Prahalad, C.K.1
Hamel, G.2
-
37
-
-
0006133484
-
Strategic outsourcing
-
Quinn, J. and Hilmer, F. (1995), “Strategic outsourcing”, The McKinsey Quarterly, Vol. 1, pp. 48-69.
-
(1995)
The McKinsey Quarterly
, vol.1
, pp. 48-69
-
-
Quinn, J.1
Hilmer, F.2
-
38
-
-
0035486166
-
Internalization versus externalization of the internal audit function: an examination of professional and organizational imperatives
-
Rittenberg, L. and Covaleski, M.A. (2001), “Internalization versus externalization of the internal audit function: an examination of professional and organizational imperatives”, Accounting Organizations and Society, Vol. 26, pp. 617-41.
-
(2001)
Accounting Organizations and Society
, vol.26
, pp. 617-641
-
-
Rittenberg, L.1
Covaleski, M.A.2
-
39
-
-
3843087730
-
What's size got to do with it? Implications for contemporary management practices in IT companies
-
Rodwell, J. and Shadur, M. (1998), “What's size got to do with it? Implications for contemporary management practices in IT companies”, International Small Business Journal, Vol. 15, pp. 51-63.
-
(1998)
International Small Business Journal
, vol.15
, pp. 51-63
-
-
Rodwell, J.1
Shadur, M.2
-
40
-
-
84986174381
-
Telecom results accord with accounting standards
-
available at: http://io.knowledge-basket.co.nz.
-
Scoop Independent News (2002), “Telecom results accord with accounting standards”, Scoop Independent News, available at: http://io.knowledge-basket.co.nz.
-
(2002)
Scoop Independent News
-
-
-
41
-
-
76149116771
-
Outsourcing the internal audit function: a survey of the UK public and private sectors
-
Selim, G. and Yiannakas, A. (2000), “Outsourcing the internal audit function: a survey of the UK public and private sectors”, International Journal of Auditing, Vol. 4, pp. 213-26.
-
(2000)
International Journal of Auditing
, vol.4
, pp. 213-226
-
-
Selim, G.1
Yiannakas, A.2
-
42
-
-
77952125932
-
Outsourcing of internal audit services in Australian firms: some preliminary evidence
-
Sharma, D.S. and Subramaniam, N. (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.
-
(2005)
Asian Academy of Management Journal of Accounting and Finance
, vol.1
, pp. 33-52
-
-
Sharma, D.S.1
Subramaniam, N.2
-
43
-
-
33846894086
-
Sourcing of internal auditing: an empirical study
-
Spekle, R.F., van Elten, H.J. and Kruis, A.M. (2007), “Sourcing of internal auditing: an empirical study”, Management Accounting Research, Vol. 18, pp. 102-24.
-
(2007)
Management Accounting Research
, vol.18
, pp. 102-124
-
-
Spekle, R.F.1
van Elten, H.J.2
Kruis, A.M.3
-
44
-
-
84986038019
-
Business size
-
New Zealand Business Demographic Statistics at February 2005, available at: www.stats.govt.nz/ (accessed 18 September, 2006).
-
Statistics New Zealand (2005), “Business size”, New Zealand Business Demographic Statistics at February 2005, available at: www.stats.govt.nz/ (accessed 18 September, 2006).
-
(2005)
-
-
-
45
-
-
76149111849
-
Outsourcing internal audit services: an empirical study on Queensland public-sector entities
-
Subramaniam, N., Ng, C. and Carey, P. (2004), “Outsourcing internal audit services: an empirical study on Queensland public-sector entities”, Australian Accounting Review, Vol. 14, pp. 86-95.
-
(2004)
Australian Accounting Review
, vol.14
, pp. 86-95
-
-
Subramaniam, N.1
Ng, C.2
Carey, P.3
-
46
-
-
84993027500
-
Internal auditors' role and authority: New Zealand evidence
-
Van Peursem, K.A. (2004), “Internal auditors' role and authority: New Zealand evidence”, Managerial Auditing Journal, Vol. 19, pp. 378-93.
-
(2004)
Managerial Auditing Journal
, vol.19
, pp. 378-393
-
-
Van Peursem, K.A.1
-
47
-
-
84997891893
-
Contracting practices in professional accounting SMEs: an analysis of New Zealand firms
-
Van Peursem, K.A. and Wells, P.K. (2000), “Contracting practices in professional accounting SMEs: an analysis of New Zealand firms”, International Small Business Journal, Vol. 19, pp. 69-82.
-
(2000)
International Small Business Journal
, vol.19
, pp. 69-82
-
-
Van Peursem, K.A.1
Wells, P.K.2
-
48
-
-
0002657347
-
Management control systems and boundaries of the firm: why do firms outsource internal auditing activities?
-
Widener, S.K. and Selto, F.H. (1999), “Management control systems and boundaries of the firm: why do firms outsource internal auditing activities?”, Journal of Management Accounting Research, Vol. 11, pp. 45-73.
-
(1999)
Journal of Management Accounting Research
, vol.11
, pp. 45-73
-
-
Widener, S.K.1
Selto, F.H.2
-
49
-
-
20744452345
-
The new role of the internal auditor: implications for internal auditor objectivity
-
Brody, R.G. and Lowe, D.J. (2000), “The new role of the internal auditor: implications for internal auditor objectivity”, International Journal of Auditing, Vol. 21, pp. 169-76.
-
(2000)
International Journal of Auditing
, vol.21
, pp. 169-176
-
-
Brody, R.G.1
Lowe, D.J.2
-
50
-
-
84986061103
-
Consider the outsource
-
Carey, R. (1995), “Consider the outsource”, Incentive: Performance, p. 4 (Supplement).
-
(1995)
Incentive: Performance
, pp. 4
-
-
Carey, R.1
-
51
-
-
84992996716
-
A comparison of internal audit in the private and public sectors
-
Goodwin, J. (2004), “A comparison of internal audit in the private and public sectors”, Managerial Auditing Journal, Vol. 19, pp. 640-50.
-
(2004)
Managerial Auditing Journal
, vol.19
, pp. 640-650
-
-
Goodwin, J.1
-
52
-
-
84986155913
-
The impact of internal auditor role and compensation on external auditors' planning judgments and decisions
-
working paper, University of Alabama, Birmingham, AL.
-
Houston, R.W. and Peters, M.F. (1999), “The impact of internal auditor role and compensation on external auditors' planning judgments and decisions”, working paper, University of Alabama, Birmingham, AL.
-
(1999)
-
-
Houston, R.W.1
Peters, M.F.2
-
54
-
-
84965875175
-
Expert systems and financial decision support in small businesses
-
McMahon, R.G.P. (1990), “Expert systems and financial decision support in small businesses”, International Small Business Journal, Vol. 8, pp. 23-33.
-
(1990)
International Small Business Journal
, vol.8
, pp. 23-33
-
-
McMahon, R.G.P.1
-
55
-
-
84986133193
-
How well does it work?
-
November
-
Marshall, A. (1994), “How well does it work?”, Internal Auditing, November, pp. 20-1.
-
(1994)
Internal Auditing
, pp. 20-21
-
-
Marshall, A.1
-
56
-
-
0039132006
-
Outsourcing the internal audit function
-
Martin, C.L. and Lavine, M.K. (2000), “Outsourcing the internal audit function”, The CPA Journal, Vol. 70 No. 2, pp. 58-9.
-
(2000)
The CPA Journal
, vol.70
, Issue.2
, pp. 58-59
-
-
Martin, C.L.1
Lavine, M.K.2
-
57
-
-
0032344103
-
The utilisation of contingent work, knowledge creation, and competitive advantage
-
Matusik, S. and Hill, C. (1998), “The utilisation of contingent work, knowledge creation, and competitive advantage”, Academy of Management Review, Vol. 23, p. 680.
-
(1998)
Academy of Management Review
, vol.23
, pp. 680
-
-
Matusik, S.1
Hill, C.2
-
58
-
-
84986060317
-
-
paper presented at the Institute of Internal Auditors Educators Symposium, Sydney, 20 October.
-
Parkinson, M. (1999), paper presented at the Institute of Internal Auditors Educators Symposium, Sydney, 20 October.
-
(1999)
-
-
Parkinson, M.1
-
59
-
-
33845455020
-
Building a research model for internal auditing: insights from literature and theory specification cases
-
Sarens, G. and DeBeelde, I. (2006), “Building a research model for internal auditing: insights from literature and theory specification cases”, International Journal of Accounting, Auditing and Performance, Vol. 3 No. 4, pp. 452-68.
-
(2006)
International Journal of Accounting, Auditing and Performance
, vol.3
, Issue.4
, pp. 452-468
-
-
Sarens, G.1
DeBeelde, I.2
|