Laurence E Johnson
Biographic Data
| ID | 9210994 |
|---|---|
| NAME | Laurence E Johnson |
| GIVEN NAMES | Laurence E |
| FAMILY NAME | Johnson |
| SIGNATURE | JOHNSON L E |
| AFFILIATIONS | Colorado State University |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1996 |
| LATEST PUBLICATION YEAR | 2006 |
| H-INDEX | 0 |
The determinants of perceived audit quality and auditee satisfaction in local government
Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness t…
Further evidence on the determinants of local government audit delay
This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to be correlates of audit quality and by comparing city and county delay. Models of audit delay and audit fees are estimated using two-stage least squares regression. The study finds that audit delay is positively associated with correlates of audit quality and that cities experien…
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Further evidence on the determinants of local government audit delay
This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to be correlates of audit quality and by comparing city and county delay. Models of audit delay and audit fees are estimated using two-stage least squares regression. The study finds that audit delay is positively associated with correlates of audit quality and that cities experien…
The determinants of perceived audit quality and auditee satisfaction in local government
Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness t…
Accounting (2 works) · Audit (2 works) · Business (2 works) · Internal audit (2 works) · Joint audit (2 works) · Public Policy and Administration Research (2 works) · Quality audit (2 works) · Accounting and Organizational Management (1 works) · Audit evidence (1 works) · Auditing, Earnings Management, Governance (1 works)