Auditor expertise: Evidence from the public sector
AbstractThis paper is the first attempt to study the relationship between public auditor expertise and fiscal performance. I find that states requiring the auditor to hold a professional degree feature significantly higher credit ratings and lower expenditures and debt.
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Bibliographic InfoArticle provided by Elsevier in its journal Economics Letters.
Volume (Year): 116 (2012)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.elsevier.com/locate/ecolet
Public auditor; Auditor expertise; Auditor competence;
Other versions of this item:
- Mark Schelker, 2009. "Auditor Expertise: Evidence from the Public Sector," CREMA Working Paper Series 2009-20, Center for Research in Economics, Management and the Arts (CREMA).
- D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
- H10 - Public Economics - - Structure and Scope of Government - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems
148, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
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