.../becomeacpa/cpaexam/downloadabledocuments/2019-practice-analysis-report.pdf . Editor's note: Accepted by Vaughn S. Radcliffe. 1 5 2020 1 9 2020 2020 governmental accounting education CPA Exam audit quality public service On behalf of the American Accounting...

... has been used as a mechanism for ensuring accountability with these federal grants. Despite the consistent goal of accountability, concerns with single audit quality (i.e., whether audits reach appropriate conclusions) persist. In this historical evaluation of the single audit, we examine the major...

... improves nonprofit hospital audit quality. Drawing on institutional theory, we argue that increased regulatory attention can shift the audit firm's judgment regarding the choice and inference of previously acceptable audit procedures and heighten the importance of reputational capital as an incentive...

...Randal J. Elder; Suzanne Lowensohn; Jacqueline L. Reck ABSTRACT The topic of audit firm rotation has been debated internationally for several decades. To inform the debate, we study the effects of audit firm rotation policies on audit quality in a government audit market. Using audit firm rotation...