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Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
Lund University.
Linköping University.
Kristianstad University.
2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
John Wiley & Sons, 2017. Vol. 33, no 4, p. 391-405
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-55749DOI: 10.1111/faam.12130OAI: oai:DiVA.org:lnu-55749DiVA: diva2:955346
Available from: 2016-08-25 Created: 2016-08-25 Last updated: 2017-11-22Bibliographically approved

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Collin, Sven-Olof Yrjö

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Citation style
  • apa
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  • vancouver
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  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf