Audit fee determinants in small municipalities : further evidence from Connecticut small towns
Jacqueline T. Jamsheed, Joseph T. Patton, Marc B. Lewis
Year of publication: |
2023
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Authors: | Jamsheed, Jacqueline T. ; Patton, Joseph T. ; Lewis, Marc B. |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 27.2023, 4, p. 171-189
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Subject: | agency theory | audit committee | audit fees | audit firm size | Connecticut | ethics committee | finance committee | reporting quality | size | small municipalities | tenure | Wirtschaftsprüfung | Financial audit | Betriebsgröße | Firm size | Honorar | Fee (Remuneration) | Prüfungsausschuss des Aufsichtsrats | Audit committee | Prinzipal-Agent-Theorie | Agency theory | KMU | SME |
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