Does municipal ownership affect audit fees?

被引：7

作者：

Axen, Linus ^{[1
]}

Tagesson, Torbjorn ^{[1
]}

Shcherbinin, Denis ^{[1
]}

Custovic, Azra ^{[1
]}

Ojdanic, Anna ^{[1
]}

机构：

[1] Linkoping Univ, Business Adm, Dept Management & Engn, S-58183 Linkoping, Sweden

来源：

JOURNAL OF MANAGEMENT AND GOVERNANCE | 2019年 / 23卷 / 03期

关键词：

Audit fees; Business risk; Hybrid organizations; Municipal ownership; Reputation risk; BUSINESS RISK; INDUSTRY SPECIALIZATION; QUALITY EVIDENCE; LITIGATION RISK; SERVICES; IMPACT; ACCOUNTABILITY; DETERMINANTS; METAANALYSIS; PROCUREMENT;

D O I：

10.1007/s10997-018-9438-4

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This study analyses whether municipal ownership affects and determines audit fees. Our model of the determinants of audit fees was tested on data from 249 Swedish municipal and 240 private corporations within the real estate industry, thus extending the study of audit fees to hybrid organizations. The statistical analysis was followed up with interviews of five partners from five different audit firms. The result of the study shows that municipal corporations are paying significantly lower audit fees than equivalent private corporations. This finding is primarily explained by lower perceived business risk and by the fact that municipalities are able to push prices by coordinating procurements of audit services.

引用

页码：693 / 713

页数：21

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