Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/108446
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dc.contributor.authorChristensen, J.en
dc.contributor.authorKent, P.en
dc.date.issued2016en
dc.identifier.citationAccounting and Finance, 2016; 56(4):985-1015en
dc.identifier.issn1467-629Xen
dc.identifier.issn1467-629Xen
dc.identifier.urihttp://hdl.handle.net/2440/108446-
dc.description.abstractWe apply transaction cost economics to identify factors influencing companies’ decision to internally generate or outsource risk management services. A unique sample is used which combines publicly available data with private information supplied by 281 Austral ian listed companies. We find that expenditure on research and development, greater technological uncertainty, more competitive environments, more overseas sales and transaction frequency are associated with less outsourcing of risk management services. Uncertainty due to environmental diversity is associated with more outsourcing of risk management services. Companies that outsource risk management services also have lower staff turnover and provide more specialised training and longer contracts for risk management suppliers.en
dc.description.statementofresponsibilityJacqueline Christensen and Pamela Kenten
dc.language.isoenen
dc.publisherWileyen
dc.rights© 2015 AFAANZen
dc.subjectrisk management; transaction cost economics; outsourcing; auditen
dc.titleThe decision to outsource risk management servicesen
dc.typeJournal articleen
dc.identifier.rmid0030059422en
dc.identifier.doi10.1111/acfi.12119en
dc.identifier.pubid274749-
pubs.library.collectionBusiness School publicationsen
pubs.library.teamDS09en
pubs.verification-statusVerifieden
pubs.publication-statusPublisheden
dc.identifier.orcidKent, P. [0000-0003-3034-8051]en
Appears in Collections:Business School publications

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