Auditor Expertise: Evidence from the Public Sector
Journal
Economics Letters
ISSN
0165-1765
ISSN-Digital
1873-7374
Type
journal article
Date Issued
2012-09
Author(s)
Abstract
This 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.
Language
English
Keywords
Public auditor
Auditor expertise
Auditor competence
HSG Classification
contribution to scientific community
HSG Profile Area
SEPS - Economic Policy
Refereed
Yes
Publisher
Elsevier
Publisher place
Amsterdam
Volume
116
Number
3
Start page
432
End page
435
Pages
4
Subject(s)
Division(s)
Eprints ID
211948