Auditing and Internal Controls for Offshored Accounting Processes: A Research Agenda

International Journal of Accounting & Information Management, Vol. 23 Iss: 4, pp.310 - 326

31 Pages Posted: 4 Dec 2015

See all articles by Partha S. Mohapatra

Partha S. Mohapatra

California State University, Sacramento - Department of Accounting

Dina El Mahdy, Ph.D., CFE

Morgan State University

Li Xu

Washington State University, Vancouver

Date Written: August 5, 2015

Abstract

Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on core competencies. However, our understanding about internal controls of these offshored processes is limited. Grounded in theory that is supported by prior literature and interviews with practitioners, this paper attempts to develop a research agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of offshored accounting processes and auditing of the organization. This paper has implications for academicians as well as practitioners in terms of understanding the determinants and consequences of internal controls for offshored processes.

Keywords: Offshoring, Internal Controls, SSAE 16

JEL Classification: M41, M42, M49, F6

Suggested Citation

Mohapatra, Partha S. and El Mahdy, Dina and Xu, Li, Auditing and Internal Controls for Offshored Accounting Processes: A Research Agenda (August 5, 2015). International Journal of Accounting & Information Management, Vol. 23 Iss: 4, pp.310 - 326, Available at SSRN: https://ssrn.com/abstract=2695622

Partha S. Mohapatra (Contact Author)

California State University, Sacramento - Department of Accounting ( email )

United States

Dina El Mahdy

Morgan State University ( email )

4100 Hillen Rd
Baltimore, MD 21218
United States
443-885-3967 (Phone)
443-885-8251 (Fax)

HOME PAGE: http://www.morgan.edu/

Li Xu

Washington State University, Vancouver ( email )

14204 NE Salmon Creek Avenue
Vancouver, WA WA 98686-9600
United States

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