Purpose The purpose of this paper is to examine whether the voluntary implementation of an
internal audit department (IAD) by municipalities has any influence on external auditors' …

In recent years, substantial changes have been implemented to the audit regimes for local
authorities in several countries. Following the abolishment of the Audit Commission, a …

Guided by a call for research on small entities using innovative methodologies, this study is
the first to analyse small municipality audit fees on a per capita basis. The research utilises a …

Los factores determinantes en la emisión de un informe de auditoría han sido ampliamente
estudiados en el sector privado, pero pocos estudios han tratado de evaluar las causas …

Purpose This paper aims to examine the influence of procurement physiognomies on the
creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020 …

This research examines the literature on governance and especially internal control in local
government organisations (LGOs) and responds to three interconnected research questions …

The Portuguese local government is subject to several controls that have evolved
substantially throughout the last decades. This chapter offers a summary of the current state …

Implikasi Likuiditas Perusahaan bagi Opinion Shopping. Penelitian ini menguji pengaruh
opinion shopping terhadap biaya audit abnormal, likuiditas, profitabilitas, dan lamanya …

Every audit engagement once started with an audit client selecting an auditor. Despite the
auditor selection process being a crucial mechanism for ensuring auditor independence and …

Tutkielman tavoitteena on selvittää, millaista on Suomen kuntien ostama
tilintarkastuspalveluiden laatu tilintarkastuspalkkioiden näkökulmasta katsottuna …