The Accounting Review Vol. 69 No. 2 1994
Further Evidence on the Determinants of Municipal Audit Fees.
Abstract
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.
- DOI
- 10.2308/tar-9412141423
- Volume
- 69
- Issue
- 2
- Pages
- 399-411
- Language
- en
- Sources
- openalex crossref