IDEAS home Printed from https://ideas.repec.org/a/eee/jappol/v26y2007i6p705-732.html
   My bibliography  Save this article

Auditor specialization, perceived audit quality, and audit fees in the local government audit market

Author

Listed:
  • Lowensohn, Suzanne
  • Johnson, Laurence E.
  • Elder, Randal J.
  • Davies, Stephen P.

Abstract

No abstract is available for this item.

Suggested Citation

  • Lowensohn, Suzanne & Johnson, Laurence E. & Elder, Randal J. & Davies, Stephen P., 2007. "Auditor specialization, perceived audit quality, and audit fees in the local government audit market," Journal of Accounting and Public Policy, Elsevier, vol. 26(6), pages 705-732.
    • Handle: RePEc:eee:jappol:v:26:y:2007:i:6:p:705-732
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0278-4254(07)00071-3
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alan Kilgore & Renee Radich & Graeme Harrison, 2011. "The Relative Importance of Audit Quality Attributes," Australian Accounting Review, CPA Australia, vol. 21(3), pages 253-265, September.
    2. Murya Habbash & Salim Alghamdi, 2017. "Audit quality and earnings management in less developed economies: the case of Saudi Arabia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 351-373, June.
    3. Kar‐Ming Chong & Colin Dolley & Keith Houghton & Gary S. Monroe, 2009. "Effect of outsourcing public sector audits on cost‐efficiency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 675-695, December.
    4. Joseph Drew & Brian Dollery, 2015. "Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales," Australian Accounting Review, CPA Australia, vol. 25(1), pages 28-37, March.
    5. López, Dennis M. & Rich, Kevin T., 2017. "Geographic distance and municipal internal control reporting," Advances in accounting, Elsevier, vol. 36(C), pages 40-49.
    6. Goddard, Andrew, 2010. "Contemporary public sector accounting research – An international comparison of journal papers," The British Accounting Review, Elsevier, vol. 42(2), pages 75-87.
    7. González-Díaz, Belén & García-Fernández, Roberto & López-Díaz, Antonio, 2015. "Auditor tenure and audit quality in Spanish state-owned foundations," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 115-126.
    8. Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.
    9. Rita Yuniarti, 2011. "Audit Firm Size, Audit Fee And Audit Quality," Journal of Global Management, Global Research Agency, vol. 2(1), pages 84-97, July.
    10. Reheul, Anne-Mie & Van Caneghem, Tom & Verbruggen, Sandra, 2011. "Auditor choice in the Belgian nonprofit sector: a behavioral perspective," Working Papers 2011/36, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    11. Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah, 2019. "The Influence Of Corporate Governance, Audit Quality, And Ownership, On Financial Instrument Disclosure In Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 173-187, May.
    12. Stoel, Dale & Havelka, Douglas & Merhout, Jeffrey W., 2012. "An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 60-79.
    13. Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.
    14. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 243-254, April.
    15. Salem, Rami & Usman, Muhammad & Ezeani, Ernest, 2021. "Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks," The Quarterly Review of Economics and Finance, Elsevier, vol. 79(C), pages 345-359.
    16. Yuan, Rongli & Cheng, Yingli & Ye, Kangtao, 2016. "Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy," The International Journal of Accounting, Elsevier, vol. 51(2), pages 217-239.
    17. Yasser Barghathi & David Collison & Louise Crawford, 2018. "Earnings management and audit quality: stakeholders’ perceptions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 629-659, September.
    18. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
    19. Zbyslaw Dobrowolski, 2021. "Principles of Entrepreneurship Auditing: A Framework for Understanding Audit Efficacy," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 145-157.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jappol:v:26:y:2007:i:6:p:705-732. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/jaccpubpol .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.