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Measuring Municipal Audit Quality: Focus, Findings, Avenues

Alfred A. Yebba

Journal of Governmental & Nonprofit Accounting2022https://doi.org/10.2308/jogna-2021-006article
AJG 1ABDC B
Weight
0.42

Abstract

It is often difficult to establish determinants of governmental audit quality. This discussion explores the motivations of municipalities to invest in auditing and for auditors to deliver quality services within this specialized market. This paper provides a review of governmental audit quality research findings, including measurement of audit quality proxies. The paper also discusses potential future research avenues and suggests several lines of audit-focused research remain open for exploration.

3 citations

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https://doi.org/https://doi.org/10.2308/jogna-2021-006

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@article{alfred2022,
  title        = {{Measuring Municipal Audit Quality: Focus, Findings, Avenues}},
  author       = {Alfred A. Yebba},
  journal      = {Journal of Governmental & Nonprofit Accounting},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.2308/jogna-2021-006},
}

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Measuring Municipal Audit Quality: Focus, Findings, Avenues

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Evidence weight

0.42

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.19 × 0.4 = 0.07
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.