FACTORS AFFECTING GOVERNMENTAL COMPLIANCE AUDIT FINDINGS: EMPIRICAL STUDY

Leonard Branson
Frank Nation
Megan Rothe
University of Illinois Springfield

ABSTRACT

This study represents the fourth in a series of studies focusing on compliance audits of
state governmental units. The current study focuses on expanding the results of the previous
studies (e.g., Decker, & Green, 2011; Branson, Nation, & Clark, 2016; Branson, Nation, &
Stephens, 2016) in this stream by extending the data set by incorporating data from Fiscal Year
2010 to Fiscal Year 2015. This study also includes an additional variable, examination period
length, to examine its relationship with the number of audit findings. The results of this study
confirm and add to the results of Branson, Decker and Green (2011), Branson Nation and Clark
(2016), and Branson Nation and Stephens (2016). Appropriation level, auditor type, and time
spent on the audit were found to be significant to the number of audit findings.

Keywords: Compliance audit findings, CPA government auditor