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

共 50 条

[21] MUNICIPAL AUDIT FEES - HAS INCREASED COMPETITION MADE A DIFFERENCE
SANDERS, G
ALLEN, A
KORTE, L
[J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 1995, 14 (01): : 105 - 114
[22] Implications of directors' education for audit fees: does the audit committee matter?
Saggese, Sara
Sarto, Fabrizia
Romano, Rosaria
Vigano, Riccardo
[J]. MANAGERIAL AUDITING JOURNAL, 2023, 38 (06) : 901 - 926
[23] Multiple large ownership structure, audit committee activity and audit fees Evidence from the UK
Adelopo, Ismail
Jallow, Kumba
Scott, Peter
[J]. JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2012, 13 (02) : 100 - +
[24] The impact of managerial ownership on audit fees: Evidence from Portugal and Spain
Alves, Sandra
[J]. COGENT ECONOMICS & FINANCE, 2023, 11 (01):
[25] The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand
Madah Marzuki, Marziana
Syukur, Muhammad
[J]. ASIAN REVIEW OF ACCOUNTING, 2021, 29 (05) : 617 - 636
[26] Does audit quality mediate the relationship between audit firm size and audit fees?
Bader, Ayman
Nawaiseh, Mohammad Ebrahim
Nawaiseh, Halla Noor
[J]. AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2019, 6 (04) : 279 - 294
[27] Does ownership structure affect audit quality in countries characterized by a weak legal protection of the shareholders?
Qawqzeh, Hamza Kamel
Bshayreh, Mohamed Mahmoud
Alharbi, Alaa Wasel
[J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2021, 19 (05) : 707 - 724
[28] How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership
Ge, Wenxia
Kim, Jeong-Bon
[J]. JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2020, 47 (5-6) : 677 - 707
[29] AUDIT FEES IN MALAYSIA: DOES CORPORATE GOVERNANCE MATTER?
Wahab, Effiezal Aswadi Abdul
Zain, Mazlina Mat
James, Kieran
[J]. ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE, 2011, 7 (01): : 1 - 27
[30] Does ownership affect the cost of Medicare?
Sloan, FA
Taylor, DH
[J]. MEDICARE REFORM: ISSUES AND ANSWERS, 1999, 1 : 99 - 129

← 1 2 3 4 5 →