Raman, K. K.; Wallace, Wanda A. - In: Journal of Public Budgeting, Accounting & Financial … 6 (1994) 3, pp. 444-491
The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk...