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Examining The Impact Of Offshoring And Level Of Preparer Judgment On The Audit Review Process, Kristen Kelli Saunders
Examining The Impact Of Offshoring And Level Of Preparer Judgment On The Audit Review Process, Kristen Kelli Saunders
Theses and Dissertations
Offshoring audit tasks is becoming common among international accounting firms. Although tasks currently performed offshore require preparers to exercise little or no professional judgment, firms are poised to expand the volume and scope of procedures performed offshore. While critics argue that offshoring results in reduced audit quality, advocates maintain that offshored procedures are reviewed and supervised by U.S. auditors, and that offshoring may actually improve audit quality. However, little is known about how offshoring impacts reviewers and the review process. This study explores how offshoring interacts with varying levels of preparer judgment to influence reviewers’ judgments. Because firms plan to …