Document Type
Article
Keywords
Outsourcing; Audit Lag; Closed-end Funds
Identifier Data
DOI:10.1108/MAJ-03-2016-1349
Publisher
Emerald Group Publishing Limited
Publication Source
Managerial Auditing Journal
Rights Management
CC BY
Abstract
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.
