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Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market
Department of Business Administration and Work Science, Kristianstad University and Linnæus University, Kristianstad, Sweden.
Department of Business Administration, Lund University, Lund, Sweden.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Department of Business Administration and Work Science, Kristianstad University, Kristianstad, Sweden.
2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, 391-405 p.Article 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
Wiley-Blackwell Publishing Inc., 2017. Vol. 33, no 4, 391-405 p.
Keyword [en]
audit costs, governance, municipality, Sweden
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-141907DOI: 10.1111/faam.12130ISI: 000412104700004Scopus ID: 2-s2.0-85028695711OAI: oai:DiVA.org:liu-141907DiVA: diva2:1148917
Available from: 2017-10-12 Created: 2017-10-12 Last updated: 2017-10-17Bibliographically approved

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Tagesson, Torbjörn

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Citation style
  • apa
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  • Other style
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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