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An examination of municipal audit delay · Study

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ArticleAn examination of municipal audit delay

Jeff L. Payne2002

Article2002

An examination of municipal audit delay

Jeff L. Payne · Kevan L. Jensen

82 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Local Government Finance and Decentralization Corporate Governance and Financial Management

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References

1973Job Market Signaling 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm 1988An Analysis of Auditor Litigation and Audit Service Quality.2001Additional Evidence on Audit Report Lag 1977The Municipal Accounting Maze: An Analysis of Political Incentives 2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR 1997Resource Allocation Decisions in Audit Engagements*1990Determinants of Fee Cutting on Initial Audit Engagements

Cited by

2014Abnormal audit delays, earnings quality and firm value in the USA 2012Effects of municipal, auditing and political factors on audit delay 2017Does timeliness of financial information matter in the governmental sector?2018Signing Auditor-Specific Characteristics And Audit Report Lag 2010Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits 2006A Within Firm Analysis of Current and Expected Future Audit Lag Determinants

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Details

Year2002

Typearticle

Published2002-03-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations82

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0278-4254(02)00035-2

openalex_workW1997650887

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2007Much Ado about Nothing? The Size and Credit Quality Implications of Municipal Other Postemployment Benefit Liabilities

2011Adoption of FRS 138 and Audit Delay in Malaysia