Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

By Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood. 2012

165 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ff90a954d52ebc8474a3d1b6f8059bd3b4f05900

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. Nathan Y. Sharp
2. Kathleen A. Bentley
3. David A. Wood
4. Thomas C. Omer
5. Douglas F. Prawitt
6. Xing-qiang Du

In Strategy and Management

1. Nathan Y. Sharp
2. David A. Wood
3. Douglas F. Prawitt
4. Thomas C. Omer
5. Kathleen A. Bentley

Citations in the corpus

• Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? (2011, methodology): “If management has higher power, they are also in a greater position to manipulate accounting results (Prawitt et al. 2009; Prawitt et al. 2010).”
• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, background): “We note that academic research has been mixed on this topic, and Kinney, Palmrose, and Scholz (2004) and Prawitt, Sharp, and Wood (2012) do not find evidence to support the assertion that nonaudit services impair audit quality.”