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dc.contributor.authorChristensen, Jacqueline
dc.contributor.authorKent, Pamela
dc.date.accessioned2019-02-14T02:57:37Z
dc.date.available2019-02-14T02:57:37Z
dc.date.issued2015
dc.identifier.issn0810-5391
dc.identifier.doi10.1111/acfi.12119
dc.identifier.urihttp://hdl.handle.net/10072/141161
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 Australian 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.
dc.description.peerreviewedYes
dc.languageenglish
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing Asia
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto31
dc.relation.ispartofjournalAccounting and Finance
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchApplied Economics
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode150199
dc.subject.fieldofresearchcode1402
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleThe decision to outsource risk management services
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.description.notepublicThis publication has been entered into Griffith Research Online as an Advanced Online Version.
gro.hasfulltextNo Full Text
gro.griffith.authorKent, Pamela F.


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