Further Evidence on the Determinants of Municipal Audit Fees.
构建了一个市政审计费用模型，纳入了反映市政会计和审计环境独特性的变量，基于密歇根州市政样本，发现审计费用与审计调整次数、代理和政治成本、政治竞争、审计师经验及意见保留相关。
Abstract Develops a municipal audit fees model which incorporates additional variables that reflect unique aspects of the municipal accounting and auditing environment. Fee model for a sample of Michigan municipalities; Association of audit fees with the number of audit adjustments; Agency and political costs; Political competition; Auditor experience; Opinion qualifications.