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The First Article Reviewed Was the Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. the Focuses on How the Accounting Profession and Its Attempt at Redefining Its Role to Expand Provided

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The first article reviewed was The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. The focuses on how the accounting profession and its attempt at redefining its role to expand provided services with regard to the potential lack of independence. The study examines the outsourcing aspect of internal auditing and the perceptions of financial statement independence. The purpose of the study is to assess reactions to various internal audit outsourcing arrangements.
The general area to be studied is outsourcing the internal audit function with respect to auditor independence. The issue with this is the difficulty in maintaining independence when performing as an internal and external auditor. Objectivity is called into question and examined in further detail. The authors attempted to answer 2 questions regarding internal audit outsourcing. The first asks if outsourcing of a company’s internal audit function to another external auditor affect financial statement users’ perceptions of auditor independence. The second questions if a management role on the part of the external auditor acting as an internal auditor affect financial statement perception of   independence.
The literature ole covered the following areas:
• Introduction
• Research Question Development
• Internal Audit Outsourcing
• Research Questions
• Research Method
• Subjects
• Research Task
• Case Information
• Independent Measure
• Manipulation Checks
• Dependent Measure
• Results
• Limitations and Further Research
• Conclusions and Implications
The Author referenced a plethora of outside sources including Accounting Today, Ahlawat, S. S., Aldhizer, G. R. Ill, J. D. Cashell,   American Institute of Certified Public Accountants (AICPA), Anderson, R. J., Barrett, G. R., Berton, L. Caplan, D., M. Kirschenheiter, Carmichael, D. R.,   Cheney, G. Gourtemanche, G., DeAngelo, L. Elliott, R. K., D. M. Pallais, Geiger, M. A., Glass, G. V., J. G. Stanley, Hodgson, D.,...

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MLA Citation

"The First Article Reviewed Was the Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. the Focuses on How the Accounting Profession and Its Attempt at Redefining Its Role to Expand Provided". Anti Essays. 12 Dec. 2018

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APA Citation

The First Article Reviewed Was the Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. the Focuses on How the Accounting Profession and Its Attempt at Redefining Its Role to Expand Provided. Anti Essays. Retrieved December 12, 2018, from the World Wide Web: http://trenmayamx.com/free-essays/The-First-Article-Reviewed-Was-The-729133.html