... ArizonaAbstract The following paper analyzes the outsourcing, offshoring, and offshore out-sourcing of accounting following the passage of the Sarbanes-Oxley Act of 2002 (SOX). The outsourcing of accounting ... cabinets are 121Sarbanes-Oxley and the Outsourcing of Accounting quickly becoming obsolete. In place of the paper “audit trail” are the paper-less audits of information systems and the internet ... are performed. The outsourcing of accounting following SOX is analyzed in ve areas: First, the initial impact of SOX on onshore and offshore outsourcing of accounting, in particular, the emergence...