Determinants of audit report modifications in Finnish municipalities

Business & Economics

• Audit Reports 100%
• Municipalities 89%
• Decision Making 35%
• Political Parties 29%
• Auditing 25%
• Economic Performance 23%
• Agency Theory 20%
• Political Competition 19%
• Decentralized Decision Making 18%
• Audit 17%
• Decentralization 16%
• Management Accounting 14%
• Finland 13%
• Economics 6%

Social Sciences

• audit 80%
• municipality 70%
• determinants 58%
• decision making 29%
• auditing 27%
• economics 14%
• social actor 12%
• Finland 10%
• performance 10%
• decentralization 10%
• evidence 9%
• management 5%