Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market-Reference-Cited by-同舟云学术

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

Published:2017-09-03 Issue:4 Volume:33 Page:391-405
ISSN:0267-4424
Container-title:Financial Accountability & Management
language:en
Short-container-title:Financial Accountability & Management

Author:

Collin Sven-Olof¹,Haraldsson Mattias²,Tagesson Torbjörn³,Blank Veronica⁴

Affiliation:

1. Department of Business Administration and Work Science; Kristianstad University and Linnaeus University; Kristianstad Sweden

2. Department of Business Administration; Lund University; Lund Sweden

3. Department of Management and Engineering; Linköping University; Linköping Sweden

4. Department of Business Administration and Work Science; Kristianstad University; Kristianstad Sweden

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,General Business, Management and Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/faam.12130/fullpdf

Reference47 articles.

1. Toward understanding the role of auditing in the public sector;Baber;Journal of Accounting and Economics,1983

2. Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition;Baber;Journal of Accounting and Public Policy,1990

3. An empirical investigation of the market for audit services in the public sector;Baber;Journal of Accounting Research,1987

4. Competition and big 6 brand name reputation: Evidence from the Ontario municipal audit market;Bandyopadhyay;Contemporary Accounting Research,2001

5. An empirical investigation of price competition and industry specialisation in NHS audit services;Basioudis;Financial Accountability and Management,2005a

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1. More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities;Public Money & Management;2024-01-12

2. The adoption of professional audit standards in the public sector;Auditing Transformation;2023-07-31

3. Audit fee determinants in small municipalities: Further evidence from Connecticut small towns;International Journal of Auditing;2023-01-04

4. New development: Marketization versus politicization in a perpetual strive for public audit independence;Public Money & Management;2022-09-09

5. Determining factors in modified audit reports: evidence from Portuguese municipalities;Revista de Contabilidad;2022-07-01

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