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Cost stickiness; Cost behavior; Forecasts; Municipal, Local Government
Auditing, Going Concern Opinions, Interim Reviews, Interim Assurance
Local government elections, accountability, accrual accounting, planning, political markets
summary annual reports, concise reports, information load, readability, local government
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File name: IJAU.pdf
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audit delay, Audit fees, auditor reviews, bargaining power, interim reports, interim reviews, partner rotation
File name: ACFI.pdf
Audit fees, International Financial Reporting Standards, Adoption timing, Cost structure, Marginal pricing
Voluntary disclosure, Investor relations, Information dissemination
corporate governance, resource sector, extractive industries
Audit pricing, Big 3, market structure, cartel, brand names, PwC
Disclosure, IFRS, Principles versus rules, Harmonization
disclosure, IFRS, principles versus rules, harmonization
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