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Search: L773:0267 4424 OR L773:1468 0408 > Collin Sven Olof Yrjö 1957 > Explaining municipa...

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Explaining municipal audit costs in Sweden : Reconsidering the political environment, the municipal organisation and the audit market

Collin, Sven-Olof Yrjö, 1957- (author)
Linnaeus University,Kristianstad University,Linnéuniversitetet,Institutionen för ekonomistyrning och logistik (ELO),Department of Business Administration and Work Science, Kristianstad University and Linnæus University, Kristianstad, Sweden,The Corporate Governance Research Group at Linnæus University,Governance Regulation Internationalization and Performance (GRIP)
Haraldsson, Mattias (author)
Lund University,Lunds universitet,Företagsekonomiska institutionen,Ekonomihögskolan,Department of Business Administration,Lund University School of Economics and Management, LUSEM
Tagesson, Torbjörn, 1969- (author)
Kristianstad University,Linköpings universitet,Företagsekonomi,Filosofiska fakulteten,Linköping University
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Veronica, Blank (author)
Kristianstad University,Högskolan Kristianstad
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 (creator_code:org_t)
2017-09-03
2017
English.
In: Financial Accountability and Management. - : Wiley-Blackwell Publishing Inc.. - 0267-4424 .- 1468-0408. ; 33:4, s. 391-405
  • Journal article (peer-reviewed)
Abstract Subject headings
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  • With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

Subject headings

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Keyword

audit costs
governance
municipality
Sweden
Företagsekonomi
Audit costs
Governance
Municipality
Sweden

Publication and Content Type

ref (subject category)
art (subject category)

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