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Government Audit Quality and Efforts to Improve Internal Controls: A Case Study in Tennessee

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dc.contributor.author Nipper, Ashley B
dc.contributor.author Waymire, Tammy R
dc.date.accessioned 2020-06-09T15:26:27Z
dc.date.available 2020-06-09T15:26:27Z
dc.date.issued 2020-05-18
dc.identifier.uri https://jewlscholar.mtsu.edu/handle/mtsu/6260
dc.description.abstract With national government audit quality concerns mounting, we utilized data from the Federal Audit Clearinghouse (FAC) to evaluate the variation in local government audit findings in Tennessee compared to other states. The combination of a centralized state audit agency which conducts some local government audits directly and monitors others and the implementation of legislation requiring internal controls result in more rigorous audits and stronger internal control systems in Tennessee local governments, providing a model that should be considered by other states. en_US
dc.language.iso en_US en_US
dc.subject Audit en_US
dc.subject government en_US
dc.subject Single Audits en_US
dc.subject Internal Controls en_US
dc.subject Tennessee en_US
dc.subject Comptroller en_US
dc.subject CPA en_US
dc.subject Certified Public Accountant en_US
dc.title Government Audit Quality and Efforts to Improve Internal Controls: A Case Study in Tennessee en_US
dc.type Working Paper en_US
dcterms.publisher SSRN Working Paper en_US


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