Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the...

This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to be correlates of audit quality and by comparing city and county delay. Models of audit delay and audit fees are estimated...

Purpose: Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to...