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Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes‐Oxley Get It Wrong? *
Author(s) -
Prawitt Douglas F.,
Sharp Nathan Y.,
Wood David A.
Publication year - 2012
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1111/j.1911-3846.2012.01141.x
Subject(s) - accounting , business , audit , outsourcing , audit risk , internal audit , marketing