The Accountant's Guide to Legal Liability and Ethics.
Reviews the book `The Accountant's Guide to Legal Liability and Ethics,' by Mark J. Epstein and Albert D. Spalding, Jr.
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Further Evidence on the Determinants of Municipal Audit Fees.
Develops a municipal audit fees model which incorporates additional variables that reflect unique aspects of the municipal accounting and auditing environment. Fee model for a sample of Michigan municipalities; Association of audit fees with the number of audit adjustments; Agency and political costs; Political competition; Auditor experience; Opinion qualifications.