Auditor expertise: Evidence from the public sector

C-Tier
Journal: Economics Letters
Year: 2012
Volume: 116
Issue: 3
Pages: 432-435

Score contribution per author:

1.005 = (α=2.01 / 1 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

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.

Technical Details

RePEc Handle
repec:eee:ecolet:v:116:y:2012:i:3:p:432-435
Journal Field
General
Author Count
1
Added to Database
2026-01-29