Prior research has investigated various factors affecting auditor performance when examining the internal control system of an entity. However, one factor that remains relatively unexplored is the geographic distance between auditors and their municipal clients. This study explores whether...

We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our focus on auditor report outcomes within the nonprofit healthcare sector is timely and relevant, given the sector's growth...

We investigate whether the presence of municipal audit committees is associated with internal control quality in the municipal setting. The evidence shows that only 20% of municipalities in our sample voluntarily maintained an audit committee during the sample period of 2001 through 2004. Our...