Auditor expertise: Evidence from the public sector

被引：6
|
作者：
Schelker, Mark [1 ,2 ]
机构：
[1] Univ St Gallen, Dept Econ, CH-9000 St Gallen, Switzerland
[2] Univ St Gallen, Swiss Inst Int Econ & Appl Econ Res SIAW, CH-9000 St Gallen, Switzerland
来源：
ECONOMICS LETTERS | 2012年 / 116卷 / 03期
关键词：
Public auditor; Auditor expertise; Auditor competence; EMPIRICAL-EVIDENCE; CORRUPTION; DEBT; US;
D O I：
10.1016/j.econlet.2012.04.051
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper is the first attempt to study the relationship between public auditor expertise and fiscal performance. I find that states requiring the auditor to hold a professional degree feature significantly higher credit ratings and lower expenditures and debt. (C) 2012 Elsevier B.V. All rights reserved.
引用
收藏
页码：432 / 435
页数：4
相关论文
共 50 条
  • [41] Knowledge sharing in the public sector: Empirical evidence from Cambodia
    Vong, Sokha
    Zo, Hangjung
    Ciganek, Andrew P.
    [J]. INFORMATION DEVELOPMENT, 2016, 32 (03) : 409 - 423
  • [42] Promotion incentives in the public sector: Evidence from Chinese schools
    Karachiwalla, Naureen
    Park, Albert
    [J]. JOURNAL OF PUBLIC ECONOMICS, 2017, 146 : 109 - 128
  • [43] The HR Manager as Change Agent: Evidence from the Public Sector
    Alfes, Kerstin
    Truss, Catherine
    Gill, Jas
    [J]. JOURNAL OF CHANGE MANAGEMENT, 2010, 10 (01) : 109 - 127
  • [44] Is there a happiness premium for working in the public sector? Evidence from Italy
    Bucciol, Alessandro
    Burro, Giovanni
    [J]. JOURNAL OF BEHAVIORAL AND EXPERIMENTAL ECONOMICS, 2022, 97
  • [45] Knowledge Management Issues in the Public Sector: Evidence from Iran
    Namini, Sima Siami
    [J]. PROCEEDINGS OF 2010 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (6TH), VOL II, 2010, : 695 - 706
  • [46] The Cost of Contract Renegotiation: Evidence from the Local Public Sector
    Gagnepain, Philippe
    Ivaldi, Marc
    Martimort, David
    [J]. AMERICAN ECONOMIC REVIEW, 2013, 103 (06): : 2352 - 2383
  • [47] The interaction between private sector and public sector labor markets: Evidence from Romania
    Nalban, Valeriu
    Smadu, Andra
    [J]. ECONOMIC MODELLING, 2021, 94 : 804 - 821
  • [48] Working women with disabilities: evidence from the Jordanian public sector
    Ababneh, Raed Ismail
    AlShaik, Aseel
    [J]. INTERNATIONAL JOURNAL OF ORGANIZATIONAL ANALYSIS, 2021, 29 (02) : 322 - 341
  • [49] Privatization of public goods: Evidence from the sanitation sector in Senegal
    Deutschmann, Joshua W.
    Gars, Jared
    Houde, Jean-Francois
    Lipscomb, Molly
    Schechter, Laura
    [J]. JOURNAL OF DEVELOPMENT ECONOMICS, 2022, 160
  • [50] BUREAUCRAT ALLOCATION IN THE PUBLIC SECTOR: EVIDENCE FROM THE WORLD BANK
    Limodio, Nicola
    [J]. ECONOMIC JOURNAL, 2021, 131 (639): : 3012 - 3040
12345