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- W2352783186 abstract "In recent years,if an accounting firm provides audit services and internal audit outsourcing services,its independence will become controversy.The paper argues whether internal auditing outsourcing services influence the auditor independence with the discretionary accruals as the substitute variables of independence based on the data of A-share listed companies that disclosed internal auditing outsourcing and non-audit fees in annual report from 2007 to 2009." @default.
- W2352783186 created "2016-06-24" @default.
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- W2352783186 date "2011-01-01" @default.
- W2352783186 modified "2023-09-26" @default.
- W2352783186 title "Internal Auditing Outsourcing and Audit Independence" @default.
- W2352783186 hasPublicationYear "2011" @default.
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