haku: @author Wilson, E. / yhteensä: 6
viite: 5 / 6
| Tekijä: | Raman, K. Wilson, E. |
| Otsikko: | Governmental audit procurement practices and seasoned bond prices |
| Lehti: | Accounting Review
1994 : OCT, VOL. 69:4, p. 517-538 |
| Asiasana: | AUDITING GOVERNMENT BONDS |
| Kieli: | eng |
| Tiivistelmä: | Government auditing standards place strong emphasis on strengthening internal controls and ensuring compliance with laws and regulations. A high quality audit can provide assurance to the municipal bond market that the local government's internal controls and legal compliance are adequate to minimize opportunities for waste and fraud and to assure the continued inflow of federal financial assistance. The purpose of this paper is to evaluate the hypothesis that client monitoring is priced in the seasoned municipal bond market above and beyond other independent measures of local administration quality and the Big Eight/non-Big Eight dichotomy. |
SCIMA