TY  - JOUR
AB  - 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.
VL  - 18
IS  - 2
SN  - 1096-3367
DO  - 10.1108/JPBAFM-18-02-2006-B001
UR  - https://doi.org/10.1108/JPBAFM-18-02-2006-B001
AU  - Samelson Donald
AU  - Lowensohn Suzanne
AU  - Johnson Laurence E.
PY  - 2006
Y1  - 2006/01/01
TI  - The determinants of perceived audit quality and auditee satisfaction in local government
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 139
EP  - 166
Y2  - 2024/04/24
ER  -