Internal Controls for Offshore Accounting Processes: A Research Agenda

• In Event: Internal Control and IT Governance

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, which 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. It has implications for academicians as well as practitioners on understanding the determinants and consequences of internal control for offshored processes.

Authors

• Partha Sarathi Mohapatra, Texas Tech University

• Dina F El-Mahdy, Morgan State University

• Li Xu, Washington State University, Tri Cities