Open AccessThe Effects of State-Level GAAP Regulation on Municipal Audit Markets, Reporting Quality, and Audit Fees
Author(s) -
Alfred A. Yebba,
Randal J. Elder
Publication year - 2019
Publication title -
journal of governmental and nonprofit accounting
Language(s) - English
Resource type - Journals
ISSN - 2155-3815
DOI - 10.2308/ogna-52541
Subject(s) - audit , accounting , business , financial statement , quality audit , audit evidence , auditor's report , joint audit , internal audit
We examine the effects of financial statement disclosure regulation on auditor market concentration, reporting quality, and audit pricing. We compare auditor industry concentration levels ...
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