No. 27-4, October 2023

Index

• Audit fee determinants in small municipalities: Further evidence from Connecticut small towns
• Auditor choice in the voluntary sector: The case of smaller organizations
• Audits of smaller entities
• Determinants and quality of audits and reviews of small charities financial statements
• Issue Information
• Service performance assurance for small charities: Experiences from New Zealand
• The role of auditors and banks in the tax aggressiveness of private firms
• What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model