Nearshoring in Audit: A Systematic Literature Review

Résumé

This study systematically reviews the literature on the geographical distribution of audit work and examines its implications for nearshoring, defined as the transfer of audit activities to a nearby-country unit within the same international network. Following the PRISMA 2020 framework, searches were conducted in Scopus and Web of Science for studies published between 2010 and 2026. Of the 288 records initially identified, 19 studies met the inclusion criteria.

The findings show that distributed audit arrangements can support specialization, standardization, and resource flexibility. However, their effects depend on task complexity, staff competence, communication, supervision, team integration, and governance mechanisms. The literature also identifies potential consequences for upward communication, professional learning, knowledge transfer, and audit quality. Geographical proximity alone does not guarantee better outcomes.

None of the included studies directly examines intranetwork nearshoring to Morocco or comparable locations serving French-speaking markets. The review therefore identifies a multidimensional research gap and proposes an agenda focused on the conceptual, geographical, organizational, governance, and temporal dimensions of audit nearshoring.