search query: @indexterm AUDIT COSTS / total: 22
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| Author: | Baber, W. R. Brooks, E. H. Ricks, W. E. |
| Title: | An empirical investigation of the market for audit services in the public sector. |
| Journal: | Journal of Accounting Research
1987 : AUTUMN, VOL. 25:2, p. 293-305 |
| Index terms: | AUDIT COSTS PUBLIC SECTOR |
| Language: | eng |
| Abstract: | The paper analyzes the structure of audit fees paid by the 100 North Carolina county governments during the period 1980-84. The aim of the data analysis is to document the characteristics of the special audit environment and to facilitate comparisons with prior results for other markets for audit services. (i) Audit fees are related to the financial and political characteristics of the counties. (ii) The structure of audit fees depending on the auditor. |
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