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Explaining Municipal Audit Costs: Considering the Principal
Ernst & Young AB.
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).ORCID iD: 0000-0001-5098-1618
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).
Lund University.
2009 (English)Report (Other (popular science, discussion, etc.))
Abstract [en]

Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors.

Place, publisher, year, edition, pages
Halmstad: Halmstad University , 2009. , 38 p.
Series
Working Papers Series in Business Studies, 2009:3
Keyword [en]
Audit, Costs, Municipal
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hh:diva-2916Local ID: 2082/3318OAI: oai:DiVA.org:hh-2916DiVA: diva2:240134
Available from: 2009-09-03 Created: 2009-09-03 Last updated: 2015-08-21Bibliographically approved

Open Access in DiVA

fulltext(211 kB)399 downloads
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf