volume 32, issue 3, P276-294 2017
DOI: 10.1108/maj-03-2016-1349
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Charles P. Cullinan, Xiaochuan Zheng

Abstract: Purpose This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort necessary and thereby decrease audit lag. Alternatively, outsourcing may increase the amount of coordination necessary between the auditor, client management and the outside accounting service provider and thereby increase audit lag. Design/methodology/approach The accounting outsourcing/audit lag relationship is examined among cl…

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