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| Tekijä: | Ward, D. Elder, R. Kattelus, S. |
| Otsikko: | Further evidence on the determinanats of municipal audit fees |
| Lehti: | Accounting Review
1994 : APR, VOL. 69:2, p. 399-411 |
| Asiasana: | CONTROL PUBLIC SECTOR AUDITING |
| Kieli: | eng |
| Tiivistelmä: | In this study, the authors extend existing municipal audit fee models by incorporating additional variables that reflect unique aspects of the municipal accounting and auditing environment. These variables relate to auditor expertise, audit adjustments, audit qualifications, and measures of agency costs related to the level of taxpayer funding of services. They test the model on a sample of Michigan municipalities and find that the fee model explains a greater portion of the variation in audit fees than previous studies. |
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