Andrews, R. and Ferry, L. (2021) 'Political control and audit fees: an empirical analysis of local state-owned enterprises in England.', Public Money and Management .
Abstract
This paper investigates relationship between political control and audit fees for local state-owned enterprises (SOEs) in England – hybrid public service organizations not subject to public sector audit. Panel regression techniques analyse secondary data on 405 SOEs for 2009-2017 where major local authorities held an interest. Statistical results suggest greater political representation on boards of directors of local SOEs is associated with higher audit fees and positive relationship between political control and audit fees is stronger for majority public ownership.
| Item Type: | Article |
|---|---|
| Full text: | Publisher-imposed embargo until 01 May 2023. (AM) Accepted Manuscript Available under License - Creative Commons Attribution Non-commercial 4.0. File format - PDF (392Kb) |
| Status: | Peer-reviewed |
| Publisher Web site: | https://doi.org/10.1080/09540962.2021.1996005 |
| Publisher statement: | This is an Accepted Manuscript version of the following article, accepted for publication in Public Money and Management. [INCLUDE CITATION]. It is deposited under the terms of the Creative Commons Attribution-NonCommercial License (http://creativecommons.org/licenses/by-nc/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited. |
| Date accepted: | 30 September 2021 |
| Date deposited: | 05 October 2021 |
| Date of first online publication: | 01 November 2021 |
| Date first made open access: | 01 May 2023 |
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