Further evidence on the determinants of audit pricing in universities
چهارشنبه , 09 مرداد 1392 ساعت 04:14 دسته بندی :دانلود مقاله :
Further evidence on the determinants of audit pricing in universities 2013
نویسندگان :
Bai Xue, Noel O’Sullivan
چکیده :
This study investigates the determinants of audit fees for UK universities, involving an analysis
of 451 university-year observations over the period 2007–2010. The study contributes
to a fledgling strand of research examining audit pricing in the public sector. In seeking to
identify an appropriate model to explain audit fees we interview a number of university
auditors and use their insights in conjunction with prior findings from both private and
public sector studies of audit pricing. Our findings show that audit fees in UK universities
are positively influenced by size, the number of subsidiary companies, the amount of
endowments, the level of debtors, being located in England and the use of a London-based
auditor. We also find that more research-intensive universities (using a range of measures)
and universities with greater operating surpluses pay lower audit fees.
?> Audit fees Universities Non profit Public sector UK , دانلود مقالهمطالب مرتبط :
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