Fiscal stress has spurred city governments to search for ways to reduce costs. Human resource professionals and municipal budget officers have been searching for ways to reduce personnel-related costs because this is where the greatest savings can be realized. This paper identifies and examines...

Recent audit research has explored the impact of auditors’ knowledge on various audit judgments. However, for this knowledge to influence the search for and interpretation of audit evidence, it must first be retrieved from the auditor’s knowledge base. At least two organization schemes have...