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Procurement of audit services in the municipal sector: the impact of competition
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
PricewaterhouseCoopers, Copenhagen, Denmark.
PricewaterhouseCoopers, Malmö, Sweden.
2015 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 35, no 4, 273-280 p.Article in journal (Refereed) Published
Abstract [en]

This paper examines the extent to which price is the determining factor in the procurement of audit services. In Sweden 72% of municipalites chose audit firms with the lowest bid. Both political competition and competition between audit firms were found to affect whether price was the decisive criterion or not.

Place, publisher, year, edition, pages
Taylor & Francis, 2015. Vol. 35, no 4, 273-280 p.
Keyword [en]
Audit services; competition; municipalities; procurement; Sweden
National Category
Economics and Business
URN: urn:nbn:se:liu:diva-117975DOI: 10.1080/09540962.2015.1047270ISI: 000354438100008OAI: diva2:812580
Available from: 2015-05-19 Created: 2015-05-19 Last updated: 2015-06-11

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The full text will be freely available from 2016-11-13 00:00
Available from 2016-11-13 00:00

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ReferencesLink to record
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