Public Auditors: Empirical Evidence from the US States

@article{Schelker2008PublicAE,
  title={Public Auditors: Empirical Evidence from the US States},
  author={Mark Schelker},
  journal={Auditing},
  year={2008}
}
Public auditors should reduce agency problems and improve transparency. We address the question of whether auditors should be elected by the citizens or appointed by either the legislature or the executive, and explore the influence of conducting performance audits. We construct a unique dataset at the US State level capturing differences in the institutional design of state auditing institutions. We estimate the influence of auditor characteristics on different outcome variables reflecting… 
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