Accepted by Jeffrey Pittman. This paper is the recipient of the University of Oklahoma Price College of Business 2010 Glen McLaughlin Award for the best unpublished research paper on accounting ethics. The paper has benefitted from the helpful comments and suggestions of the editor, Jeffrey Pittman, two anonymous reviewers, Urton Anderson, Margaret Christ, Steve Glover, Audrey Gramling, Bill Kinney, Bill Mayew, Tom Omer, Kenny Reynolds, Jaron Wilde, and workshop participants at the University of Oklahoma, the Brigham Young University Accounting Research Symposium, the 2009 International Symposium on Audit Research, and the 2009 AAA Annual Meeting. We express our thanks to Audit Integrity for granting access to its Accounting Risk data. We also express our thanks to the Institute of Internal Auditors Research Foundation (IIARF) for financial support and access to company data on conditions of anonymity and confidentiality. Although financially supported by the IIARF, the views expressed in this paper are those of the authors and do not necessarily represent positions or opinions of the IIARF or The Institute of Internal Auditors (IIA).
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?*
Article first published online: 16 FEB 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 4, pages 1109–1136, Winter 2012 (December)
How to Cite
Prawitt, D. F., Sharp, N. Y. and Wood, D. A. (2012), Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?. Contemporary Accounting Research, 29: 1109–1136. doi: 10.1111/j.1911-3846.2012.01141.x
- Issue published online: 17 DEC 2012
- Article first published online: 16 FEB 2012
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