WP # 0107ACC-502-2009 Date March 2, 2010 THE UNIVERSITY OF TEXAS AT SAN ANTONIO, COLLEGE OF BUSINESS Working Paper SERIES ONE UTSA CIRCLE SAN ANTONIO, TEXAS 78249-0631 210 458-4317 | BUSINESS.UTSA.EDU Copyright © 2009, by the author(s). Please do not quote, cite, or reproduce without permission from the author(s). Dennis M. Lopez University of Texas at San Antonio Pamela C. Smith University of Texas at San Antonio Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence