Auditor expertise: Evidence from the public sector

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.

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Year of publication:	2012
Authors:	Schelker, Mark
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 116.2012, 3, p. 432-435
Publisher:	Elsevier
Subject:	Public auditor \| Auditor expertise \| Auditor competence

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Type of publication:	Article
Classification:	D70 - Analysis of Collective Decision-Making. General ; H10 - Structure and Scope of Government. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010594078