search query: @author Cooper, D.J. / total: 8
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| Author: | Barret, M. Cooper, D.J. Jamal, K. |
| Title: | Globalization and the coordinating of work in multinational audits |
| Journal: | Accounting, Organizations and Society
2005 : JAN, VOL 30:1, p. 1-24 |
| Index terms: | Accounting Auditing Globalization Multinational companies |
| Language: | eng |
| Abstract: | This article studies how the structure of globalization effects, and is impacted by, the process of coordinating multinational audit. The authors use a field study of an audit involving multiple locations to argue that the coordination of work in multinational companies links the local and the global in a dialectical manner. The findings suggest two key globalizing tendencies: the increased risk of litigation and the commercialization of the audit industry. The implications of these tendencies are discussed. |
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