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Toward understanding the role of auditing in the public sector

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  • Baber, William R.

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  • Baber, William R., 1983. "Toward understanding the role of auditing in the public sector," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 213-227, April.
    • Handle: RePEc:eee:jaecon:v:5:y:1983:i::p:213-227
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    Cited by:

    1. Ismajli Hysen & Perjuci Edona & Prenaj Vlora & Braha Medina, 2019. "The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo," Ekonomika (Economics), Sciendo, vol. 98(1), pages 124-134, June.
    2. Robert W. Ingram, 1986. "Tests of the fund accounting model for local governments," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 200-221, September.
    3. Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
    4. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
    5. Li Huang & Oliver Zhen Li & Yang Yi, 2021. "Government disclosure in influencing people’s behaviors during a public health emergency," Palgrave Communications, Palgrave Macmillan, vol. 8(1), pages 1-15, December.
    6. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    7. David Carassus & Nadeau Jean-Luc, 2005. "Local government audit : towards standardization in the auditing of publics accounts ?," Post-Print hal-03079943, HAL.
    8. Torbj�rn Tagesson & Nicoletta Glinatsi & Martina Prahl, 2015. "Procurement of audit services in the municipal sector: the impact of competition," Public Money & Management, Taylor & Francis Journals, vol. 35(4), pages 273-280, July.
    9. Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
    10. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    11. López, Dennis M. & Rich, Kevin T., 2017. "Geographic distance and municipal internal control reporting," Advances in accounting, Elsevier, vol. 36(C), pages 40-49.
    12. David Carassus, 2003. "Les contrôles externes légaux des collectivités locales : les voies d’évolution," Post-Print hal-03073673, HAL.
    13. Baber, William R. & Gore, Angela K. & Rich, Kevin T. & Zhang, Jean X., 2013. "Accounting restatements, governance and municipal debt financing," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 212-227.
    14. Nakhmurina, Anya, 2018. "Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities," Working Papers 284, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    15. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
    16. David Carassus & David Laborde, 2003. "De la forme et du fond dans la démocratie locale : Contribution à la détermination des facteurs d'influence de la réélection municipale," Post-Print hal-03080732, HAL.
    17. Qiuxian Hu & Leibao Zhang & Wenyu Zhang & Shuai Zhang, 2020. "Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China," SAGE Open, , vol. 10(2), pages 21582440209, May.
    18. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
    19. Michael E. Bradbury & Pei___Chi Kelly Hsiao & Tom Scott, 2020. "Summary annual reports: length, readability and content," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2145-2165, September.
    20. Hysen ISMAJLI & Edona PERJUCI & Medina BRAHA & Vlora PRENAJ, 2019. "The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 5-11.

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