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Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Linnæus University.ORCID iD: 0000-0001-5098-1618
Lund University.
Linköping University.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
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
2017. Vol. 33, no 4, 391-405 p.
Keyword [en]
audit costs, governance, municipality, Sweden
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-17437DOI: 10.1111/faam.12130ISI: 000412104700004OAI: oai:DiVA.org:hkr-17437DiVA: diva2:1148868
Available from: 2017-10-12 Created: 2017-10-12 Last updated: 2017-10-23Bibliographically approved

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Collin, Sven-Olof
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Avdelningen för Ekonomi och arbetslivResearch environment Auditing, Organisation and Society (AOS)Research environment Governance, Regulation, Internationalization and Performance (GRIP
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CiteExportLink to record
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Citation style
  • apa
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  • 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
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  • text
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