Auditor expertise: Evidence from the public sector

Mark Schelker

Economics Letters, 2012, vol. 116, issue 3, 432-435

Abstract: 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.

Keywords: Public auditor; Auditor expertise; Auditor competence (search for similar items in EconPapers)
JEL-codes: D70 H10 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (3)

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Related works:
Working Paper: Auditor Expertise: Evidence from the Public Sector (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:116:y:2012:i:3:p:432-435

DOI: 10.1016/j.econlet.2012.04.051

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