Managing the Offshoring of Audit Work ON DEMAND

Overview

The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process is limited. This course examines how and why offshoring emerged as an organizational matter that changed the way audit work is organized in a Big 4 firm context. Study findings demonstrate how changes in the design of offshoring processes influence interactions between onshore and offshore auditors.

Highlights

The offshoring of external audit work.

Prerequisites

None.

Designed For

CPAs and auditors.

Objectives

Apply boundary-spanning strategies in offshoring contexts to enhance coordination between onshore and offshore auditors within Big 4 firms. Evaluate how changes in offshoring processes impact the structure of Big 4 firms, specifically examining their influence on audit team interactions and effectiveness. Analyze the effects of offshoring on the learning experiences of onshore and offshore auditors within Big 4 firms, proposing methods to improve collaborative learning despite organizational boundaries.

Preparation

None.

Notice

None.