Determinants of audit report modifications in Finnish municipalities
Mikko Paananen, Jaakko Rönkkö, Mikko Zerni, David Hay
| Year of publication: |
2021
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|---|---|
| Authors: | Paananen, Mikko ; Rönkkö, Jaakko ; Zerni, Mikko ; Hay, David |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 40.2021, 3, p. 1-17
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| Subject: | Audit report modifications | Auditing | Decentralization of decision-making | Economic performance | Municipality | Political competition | Wirtschaftsprüfung | Financial audit | Finnland | Finland | Kommunalverwaltung | Local government | Dezentralisierung | Decentralization | Finanzkontrolle | Fiscal control | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2020.106777 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012545508