Some Additional Evidence on the Determinants of State Audit Budgets.
研究了在没有证券交易委员会监管的情况下，州政府审计支出的决定因素和激励因素，为发展相关理论提供实证依据。
Abstract State and local governments are exempt from the auditing regulations of the Securities and Exchange Commission (SEC). Nevertheless, state governments expend considerable resources on financial, legal compliance, and operational audits. The objective of this paper is to identify the relationships and incentives that motivate public sector auditing expenditures in the absence of SEC regulation. While we know of no well-developed theory which specifies the determinants of governmental audit budgets, the discussion of underlying relationships and the empirical regularities demonstrated in this study could be useful in developing such a theory.