Du, Jing; Li, Wanfu; Lin, Bin; Wu, Donghui - In: China journal of accounting studies 9 (2021) 3, pp. 289-310
This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and more inclined to outsource to other...
