Municipal Audit Fee Determinants.
构建了市政审计费用的决定因素模型，基于私有部门审计费用研究扩展而来。实证检验表明模型能解释市政审计费用的大部分差异，且市政审计市场具有竞争性。
Abstract Prior audit fee studies have examined the private sector audit market. This research extends prior research by developing a model of audit fees for municipalities. Many of the determinants used in this model are based on (or extensions of) determinants used in private sector audit fee models. Empirical tests using regression analysis indicate a significant portion of the variance in municipal audit fees is explained by the model. Using a framework adopted from Simunic [1980] for analyzing private sector audit markets, statistical results suggest that the municipal audit market is competitive.