FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2774337580> ?p ?o ?g. }

• W2774337580 abstract "The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both brand names and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated." @default.
• W2774337580 created "2017-12-22" @default.
• W2774337580 creator A5032998825 @default.
• W2774337580 creator A5071100889 @default.
• W2774337580 date "1994-03-01" @default.
• W2774337580 modified "2023-09-26" @default.
• W2774337580 title "The association between state audit budgets and specialized audit inputs" @default.
• W2774337580 cites W1484806769 @default.
• W2774337580 cites W1974373416 @default.
• W2774337580 cites W1979904321 @default.
• W2774337580 cites W1985079567 @default.
• W2774337580 cites W2009306409 @default.
• W2774337580 cites W2046596166 @default.
• W2774337580 cites W2052430239 @default.
• W2774337580 cites W2066557547 @default.
• W2774337580 cites W2069575431 @default.
• W2774337580 cites W2081724247 @default.
• W2774337580 cites W2088375079 @default.
• W2774337580 cites W2140920650 @default.
• W2774337580 cites W2156109180 @default.
• W2774337580 cites W2370052152 @default.
• W2774337580 cites W2752617332 @default.
• W2774337580 doi "https://doi.org/10.1108/jpbafm-06-03-1994-b005" @default.
• W2774337580 hasPublicationYear "1994" @default.
• W2774337580 type Work @default.
• W2774337580 sameAs 2774337580 @default.
• W2774337580 citedByCount "2" @default.
• W2774337580 crossrefType "journal-article" @default.
• W2774337580 hasAuthorship W2774337580A5032998825 @default.
• W2774337580 hasAuthorship W2774337580A5071100889 @default.
• W2774337580 hasConcept C119857082 @default.
• W2774337580 hasConcept C121955636 @default.
• W2774337580 hasConcept C127413603 @default.
• W2774337580 hasConcept C134215751 @default.
• W2774337580 hasConcept C140181557 @default.
• W2774337580 hasConcept C144133560 @default.
• W2774337580 hasConcept C147007100 @default.
• W2774337580 hasConcept C162118730 @default.
• W2774337580 hasConcept C162324750 @default.
• W2774337580 hasConcept C170856484 @default.
• W2774337580 hasConcept C177309310 @default.
• W2774337580 hasConcept C17744445 @default.
• W2774337580 hasConcept C18762648 @default.
• W2774337580 hasConcept C187736073 @default.
• W2774337580 hasConcept C191602146 @default.
• W2774337580 hasConcept C199521495 @default.
• W2774337580 hasConcept C2780148112 @default.
• W2774337580 hasConcept C2909264111 @default.
• W2774337580 hasConcept C39549134 @default.
• W2774337580 hasConcept C41008148 @default.
• W2774337580 hasConcept C46304622 @default.
• W2774337580 hasConcept C62190432 @default.
• W2774337580 hasConcept C78519656 @default.
• W2774337580 hasConceptScore W2774337580C119857082 @default.
• W2774337580 hasConceptScore W2774337580C121955636 @default.
• W2774337580 hasConceptScore W2774337580C127413603 @default.
• W2774337580 hasConceptScore W2774337580C134215751 @default.
• W2774337580 hasConceptScore W2774337580C140181557 @default.
• W2774337580 hasConceptScore W2774337580C144133560 @default.
• W2774337580 hasConceptScore W2774337580C147007100 @default.
• W2774337580 hasConceptScore W2774337580C162118730 @default.
• W2774337580 hasConceptScore W2774337580C162324750 @default.
• W2774337580 hasConceptScore W2774337580C170856484 @default.
• W2774337580 hasConceptScore W2774337580C177309310 @default.
• W2774337580 hasConceptScore W2774337580C17744445 @default.
• W2774337580 hasConceptScore W2774337580C18762648 @default.
• W2774337580 hasConceptScore W2774337580C187736073 @default.
• W2774337580 hasConceptScore W2774337580C191602146 @default.
• W2774337580 hasConceptScore W2774337580C199521495 @default.
• W2774337580 hasConceptScore W2774337580C2780148112 @default.
• W2774337580 hasConceptScore W2774337580C2909264111 @default.
• W2774337580 hasConceptScore W2774337580C39549134 @default.
• W2774337580 hasConceptScore W2774337580C41008148 @default.
• W2774337580 hasConceptScore W2774337580C46304622 @default.
• W2774337580 hasConceptScore W2774337580C62190432 @default.
• W2774337580 hasConceptScore W2774337580C78519656 @default.
• W2774337580 hasLocation W27743375801 @default.
• W2774337580 hasOpenAccess W2774337580 @default.
• W2774337580 hasPrimaryLocation W27743375801 @default.
• W2774337580 hasRelatedWork W1573057897 @default.
• W2774337580 hasRelatedWork W1991170848 @default.
• W2774337580 hasRelatedWork W2053388386 @default.
• W2774337580 hasRelatedWork W2095413418 @default.
• W2774337580 hasRelatedWork W2103417903 @default.
• W2774337580 hasRelatedWork W2167398741 @default.
• W2774337580 hasRelatedWork W2521761720 @default.
• W2774337580 hasRelatedWork W2580467276 @default.
• W2774337580 hasRelatedWork W2611299507 @default.
• W2774337580 hasRelatedWork W2732301585 @default.
• W2774337580 hasRelatedWork W2777427856 @default.
• W2774337580 hasRelatedWork W2988075564 @default.
• W2774337580 hasRelatedWork W2994936026 @default.
• W2774337580 hasRelatedWork W3049282303 @default.
• W2774337580 hasRelatedWork W3122352666 @default.
• W2774337580 hasRelatedWork W3146037999 @default.
• W2774337580 hasRelatedWork W3165791685 @default.
• W2774337580 hasRelatedWork W3172085436 @default.
• W2774337580 hasRelatedWork W347128493 @default.
• W2774337580 hasRelatedWork W97956210 @default.
• W2774337580 isParatext "false" @default.

• next