The determinants of perceived audit quality and auditee satisfaction in local government

Bibliographic Data

ID20201549
AuthorsDonald Samelson, Donald P Samelson (Colorado State University), Suzanne Lowensohn (0000-0001-5264-6098, Colorado State University), Laurence E Johnson (Colorado State University)
Year2006
Volume18
Issue2
Pages139-166
Publication date2006-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-18-02-2006-b001
OpenAlexW2108115016
LanguageEN
Citations received5
References cited15

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 to client, professionalism, understanding of client systems, and study of internal controls with perceived audit quality. Furthermore, auditee satisfaction was positively related to auditor expertise, responsiveness to client, audit manager involvement, understanding of client systems and study of internal controls. Big 5 firms were not associated with higher levels of perceived audit quality or auditee satisfaction, despite charging significantly higher audit fees

Audit · Audit evidence · Business · Internal audit · Joint audit · Perception · Quality audit · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Psychology · Public Policy and Administration Research · Accounting

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