haku: @indexterm VOLUNTARY ORGANIZATIONS / yhteensä: 57
viite: 14 / 57
| Tekijä: | Beattie, V. (et al.) |
| Otsikko: | The determinants of audit fees - evidence from the voluntary sector |
| Lehti: | Accounting and Business Research
2001 : AUTUMN, VOL 31:4, p. 243-274 |
| Asiasana: | AUDITING CHARITIES VOLUNTARY ORGANIZATIONS |
| Vapaa asiasana: | AUDITING FEES |
| Kieli: | eng |
| Tiivistelmä: | This study makes three contributions. First, it develops and estimates, for the first time, a model of audit fee determinants for the charity sector. Second, the lower auditor concentration in the charity market, compared to the private sector market, permits a more powerful test of whether large firms and/or auditor expertise are rewarded with a fee premium. Finally, the study demonstrates that the charity audit fee rate is significantly lower than that of private sector companies. |
SCIMA