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ArticleThe association between municipal disclosure practices and audit quality

Paul A. Copley1991

Article1991

The association between municipal disclosure practices and audit quality

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

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

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References

1981Auditor size and audit quality 1980The Pricing of Audit Services: Theory and Evidence 1986Audit Fees and Auditor Size: Further Evidence 1989Auditor Reputation and the Pricing of Initial Public Offerings.1966Politics in the American States.1977The Municipal Accounting Maze: An Analysis of Political Incentives 1986Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure 1984Economic Incentives and the Choice of State Government Accounting Practices

Cited by

2013Determinants of Financial Transparency in Government 2018Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)2016Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures 2004The effects of GAAP regulation and bond market interaction on local government disclosure 2006The determinants of perceived audit quality and auditee satisfaction in local government

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Details

Year1991

Typearticle

Published1991-12-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations108

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0278-4254(91)90001-z

openalex_workW2069575431

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2015Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context

2018The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria

2004Financial Disclosure and Bond Insurance