Plausibly Exogenous [1019] - Auditor Independence (11/15/2022)
LHS Variable
Municipal fiscal performance
RHS Variable
Auditor independence
Source of Exogenous Variation
Staggered introduction of a reform that removed the control of auditors' appointment from local politicians and introduced a random assignment mechanism
- Vannutelli (2022), “From Lapdogs to Watchdogs: Random Auditor Assignment and Municipal Fiscal Performance”