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

By Lawrence J. Abbott, Susan Parker, Gary F. Peters, Dasaratha V. Rama. 2007

229 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/1ca44e3f0af02b0efba06d05e5a9120d70ddf0f6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Dessalegn Getie Mihret
2. Josefa Mula
3. Kieran James

Citations in the corpus

• Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong? (2012, unknown): “Abbott et al. (2007) argue that”
• Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “The SOA banned non-audit services by external auditors (Quick and Warming-Rasmussen, 2005) and severely restricted internal audit outsourcing to external auditors (Abbott et al., 2005).”
• Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, unknown): “, 2004) and external auditor independence (Abbott et al., 2007).”
• INTERNAL AUDIT QUALITY AND EARNINGS MANAGEMENT (2009, unknown): “Abbott et al. (2007) find that effective audit committees are more able to discern between the types and providers of outsourced internal audit services.”