Similar in-house (or insourced) and offshored software development data were paired to find differences (if any) on four project performance criteria: project elapsed times, size, data quality, and same-source nations. For each paired project, the differences between five technical variables...

Purpose: This study aims to remind researchers that measurement errors and inappropriate inferences may result from improperly combining and adjusting certain Center for Research in Security Prices (CRSP) measures. Design/methodology/approach: In addition to real-world working examples, the...

Purpose The purpose of this paper is to examine the factors that are associated with internal auditors’ professional turnover intentions. Design/methodology/approach The study analyzes data from responses to the Institute of Internal Auditors’ (IIA) (2015) Common Body of Knowledge global...

Purpose The purpose of this study is to examine the nature and extent of interaction and the relationship between internal auditors (IAs) and external auditors (EAs) from the perspective of the IAs in a developing country, Zimbabwe. Design/methodology/approach This study was carried out by...

This study examines three important issues that archival accounting researchers frequently encounter with data from the Center for Research in Security Prices (CRSP). Although the issues appear to be innocuous, few if any studies overtly discuss the remedies or ramifications of the issues. More...