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Keywords: Audit delay
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Journal Articles
International Journal of Public Sector Management (2020) 33 (4): 477–496.
Published: 30 March 2020
.... Dwyer and Wilson, 1989 ; Payne and Jensen, 2002) have found a significant association between the existence of state regulation on municipal financial reporting practices and audit delay. Under municipal characteristics, results of studies that look into municipal size have been mixed. While some...
