The effect of audit scope and auditor tenure on resource allocation decisions in local government audit engagements

Lynn A. Johnson

Accounting Forum, 2006, vol. 30, issue 2, 105-119

Abstract: I examine the relationship between audit scope and auditor tenure and the hours of labor charged to audit activities (e.g. planning, internal control evaluation and testing, etc.) by a regional public accounting firm across a sample of governmental audits. I find that audit resources are generally allocated in a manner consistent with expectations derived from generally accepted governmental auditing standards.

Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:30:y:2006:i:2:p:105-119

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DOI: 10.1016/j.accfor.2006.01.002

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