search query: @indexterm jurisdiction / total: 7
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| Author: | Covaleski, M. A. Dirsmith, M. W. Rittenberg, L. |
| Title: | Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert |
| Journal: | Accounting, Organizations and Society
2003 : MAY, VOL. 28:4, p. 323-355 |
| Index terms: | Accounting profession Knowledge-based systems Jurisdiction Knowledge management |
| Language: | eng |
| Abstract: | The purpose of this paper is to use the sociology of professions, institutional theory, and outsourcing literatures to examine the dramaturgy of exchange relations among the Big Five public accounting firms, the American Institute of Certified Public Accountants, the Institute of International Auditors, and the Securities Exchange Commission, as it concerns the outsourcing of international audit services to international external audit firms. |
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