Daugherty, Brian; Dickins, Denise; Fennema, M. G. - In: Advances in accounting behavioural research 2013, (pp. 55-84). 2014
Offshoring is the process of using unaffiliated foreign companies or affiliated offshore entities (AOEs) to manufacture goods or perform services. The Big 4 public accounting firms offshore tax services (Houlder, 2007) and, more recently, have started to offshore audit tasks of their U.S.-based...
