The introduction of state regulation and auditor retendering in school districts : local audit market structure, audit pricing, and internal controls reporting
Year of publication: |
2020
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Authors: | Elder, Randal J. ; Yebba, Alfred A. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 2, p. 81-115
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Subject: | governmental audti markets and state regulation | auditor requisitioning and rotation | non-Big 4 audit fees | internal control reporting | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Regulierung | Regulation | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality |
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