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Keywords: internal control reporting
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Journal Articles
The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting
Available to Purchase
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 81–115.
Published: 01 May 2020
... requirements of the Acts allow us to examine changes in audit market composition, auditor effort including audit pricing and audit reporting lag, and internal control reporting following passage of the legislation within a single audit market where all audit firms are based within the state. We thank...