๐”– Bobbio Scriptorium
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Budget Procedures and the Size of the Budget: Evidence from Danish Local Government

โœ Scribed by Jens Blom-Hansen


Book ID
108536333
Publisher
John Wiley and Sons
Year
2002
Tongue
English
Weight
163 KB
Volume
25
Category
Article
ISSN
0080-6757

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Evidence from Auditors about the Causes
โœ Steve Buchheit; William R. Pasewark; Jerry R. Strawser ๐Ÿ“‚ Article ๐Ÿ“… 2006 ๐Ÿ› Elsevier Science ๐ŸŒ English โš– 167 KB

The goal of this study is to identify primary drivers of audit budget inaccuracy. Our results show a positive association between using the budget for evaluative purposes and favorable (or less unfavorable) budget variances. In addition, despite the fact that our sample is comprised of continuing au