LOCAL GOVERNMENT AUDIT PROCUREMENT REQUIREMENTS, AUDIT EFFORT, AND AUDIT FEES

Research in Accounting Regulation

Volumn 16, Issue C, 2003, Pages 197-207

  Johnson, Laurence E ^a   Freeman, Robert J ^a   Davies, Stephen P ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 36148978932     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(02)16012-7     Document Type: Review

References (21)

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4. Copley P., and Doucet M. Auditor tenure, Public Budgeting, fixed fee contracts, and the supply of substandard single audits. Public Budgeting & Finance 13 Fall (1993) 23-35
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8. Gauthier, S. (1989). Audit management handbook. Chicago: Government Finance Officers Association.
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11. Leonard, P. (1996). Debt management. In: J. Aronson & E. Schwartz (Eds), Management policies in local government finance (4th ed.). Washington, DC: International City/County Management Association.
12. Moody's Investors Service (1995). Moody's municipal and government manual.
13. National Association of State Auditors, Comptrollers and Treasurers (NASACT) (1996). Auditing in the States: A summary. Lexington, KY: NASACT.
14. O'Keefe T., and Westort P. Conformance to GAAS reporting standards in municipal audits and the economics of auditing: The effects of audit firm size, CPA examination performance, and competition. Research in Accounting Regulation 6 (1992) 39-77
15. Palmrose Z. The relation of audit contract type to audit fees and hours. The Accounting Review 64 July (1989) 488-499
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18. State of Florida Office of the Auditor General (1995). Report No. 12574: Performance audit of the State of Florida local government financial reporting system.
19. State of Florida Statutes (1993). Chapter 473: Public Accountancy.
20. State of Florida Statutes (1996). Title III, Legislative Branch; Chapter 11, Legislative organization, procedures, and staffing.
21. Ward D., Elder R., and Kattelus S. Further evidence on the determinants of municipal audit fees. The Accounting Review 69 April (1994) 399-411