Journal of Public Budgeting, Accounting & Financial Management: Volume 6 Issue 3

The viability and adoptability of presidential line-item veto: the perceptions of professional experts

Kuotsai Tom Liou

This study examines public budgeting experts' perception on the viability and adoptability of the proposed line-item veto. The study reveals that: (1) the line-item veto is not…

Audit costs for small cities, large cities, and state governments: a symposium

Don Deis, W. Bartley Hildreth

The three papers in this symposium on governmental auditing examine the general question: "what factors influence the amount of public sector resources devoted to audits of public…

Audit costs of small cities in an unregulated audit market environment

Ken W. Brown, Thomas M. Margavio

This study provides public administrators with an introduction into research of the determinants of audit fees. A working knowledge of external audit cost determinants can help…

The pricing relationship of audits and related services in municipal governments

Marc A. Rubin

For private sector organizations, Palmrose and Simunic document a positive relationship between fees for management advisory services (MAS) and fees for audits paid to incumbent…

The association between state audit budgets and specialized audit inputs

K. K. Raman, Wanda A. Wallace

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored…