Financial ecological environment and internal audit outsourcing: evidence from survey in China-Reference-Cited by-同舟云学术

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Financial ecological environment and internal audit outsourcing: evidence from survey in China

Published:2021-11-27 Issue: Volume: Page:1-22
ISSN:2169-7213
Container-title:China Journal of Accounting Studies
language:en
Short-container-title:China Journal of Accounting Studies

Author:

Du Jing¹,Li Wanfu²,Lin Bin³,Wu Donghui⁴

Affiliation:

1. School of Accounting, Guangdong University of Finance and Economics, Guangzhou, China

2. School of Accounting, Nanjing University of Finance and Economics, Nanjing, China

3. Sun Yat-sen Business School, Sun Yat-sen University, Guangzhou, China

4. School of Accountancy, The Chinese University of Hong Kong, Hong Kong, China

Funder

National Natural Science Foundation of China

Guangdong Basic and Applied Basic Research Foundation

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/21697213.2021.2009175

Reference50 articles.

1. Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

2. Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

3. Audit Fee Reductions from Internal Audit-Provided Assistance: The Incremental Impact of Internal Audit Characteristics*

4. Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities

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