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Explaining municipal audit costs with emphasis on governance
Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
2008 (English)Conference paper, (Refereed)
Abstract [en]

Studies of audit costs 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 costs 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 state, the mass media or interest group. Our model of determinants of audit costs is tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional set-up. The test supported the ordinary propositions of organisational and market determinants, as well as the proposition of the principal, thereby suggesting that audit could constitute a signal that can me managed.   

Place, publisher, year, edition, pages
2008.
Keyword [en]
: Audit costs, municipality, governance, Sweden
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-15296OAI: oai:DiVA.org:lnu-15296DiVA: diva2:452535
Available from: 2011-10-31 Created: 2011-10-31 Last updated: 2015-05-26Bibliographically approved

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Collin, Sven-Olof Yrjö
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CiteExportLink to record
Permanent link

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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