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Geographically distributed audit work: Theoretical considerations and future directions

Author

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  • Denise R. Hanes

Abstract

Keywords: Geographically distributed work, Offshoring, Group audit, International auditing

Suggested Citation

  • Denise R. Hanes, 2013. "Geographically distributed audit work: Theoretical considerations and future directions," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 32(1), pages 1-29, October.
    • Handle: RePEc:eme:jalpps:j.acclit.2013.09.001
    DOI: 10.1016/j.acclit.2013.09.001
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    Citations

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    Cited by:

    1. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
    2. Jenna J. Burke & Rani Hoitash & Udi Hoitash, 2020. "The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2398-2437, December.
    3. Hux, Candice T., 2017. "Use of specialists on audit engagements: A research synthesis and directions for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 23-51.
    4. Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023. "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    5. Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025. "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, vol. 69(C).
    6. Paul J. Coram & Noel Harding & David C. Hay & Jahanzeb Khan & Ashna Prasad, 2021. "Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5879-5890, December.
    7. Abidoye Adenike & Awolowo Ifedapo Francis & Chan Dora, 2023. "Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era," Journal of Forensic Accounting Profession, Sciendo, vol. 3(2), pages 63-81, December.
    8. Andiola, Lindsay M. & Brazel, Joseph F. & Downey, Denise Hanes & Schaefer, Tammie J., 2024. "Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    9. Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas, 2019. "The geographic decentralization of audit firms and audit quality," Journal of Accounting and Economics, Elsevier, vol. 68(1).

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