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dc.contributor.authorJohnsen, Åge
dc.date.accessioned2021-02-02T11:23:00Z
dc.date.accessioned2021-03-11T11:11:47Z
dc.date.available2021-02-02T11:23:00Z
dc.date.available2021-03-11T11:11:47Z
dc.date.issued2021-03-02
dc.identifier.citationJohnsen Å. Organizing municipal audit: Contracting out and audit costs in Norway. International Journal of Public Sector Management. 2021en
dc.identifier.issn0951-3558
dc.identifier.issn1758-6666
dc.identifier.urihttps://hdl.handle.net/10642/10002
dc.description.abstractThis paper analyses the deregulation of the municipal audit market in Norway, in particular how organization of the service affected audit costs. The paper uses multiple regression analysis of administrative as well as survey data of organizational structure and audit costs from 312 municipalities in Norway in 2012. The introduction of contracting out in the municipal audit market in Norway in 2004 contributed to a reduction in audit fees eight years after the deregulation, compared to the situation four years before the deregulation. The type of audit, mixing inter-municipal co-operation and contracting private auditors, was related to lower costs. This paper contributes by filling some of the gaps in the public sector accounting and public management reform literature by studying the organization and costs of the municipal audit, specifically by including transaction costs, addressing plural governance forms in addition to pure inhouse production, inter-organizational co-operation and market contracting, and by studying long-term effects. The data does not include audit quality and are restricted to one country.en
dc.language.isoenen
dc.publisherEmeralden
dc.relation.ispartofseriesInternational Journal of Public Sector Management;
dc.rightsCreative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) Licenseen
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/
dc.subjectAuditingen
dc.subjectContracting outen
dc.subjectCost efficiencyen
dc.subjectLocal governmentsen
dc.subjectPublic sector reformsen
dc.subjectTransaction costsen
dc.titleOrganizing municipal audit: Contracting out and audit costs in Norwayen
dc.typeJournal articleen
dc.typePeer revieweden
dc.date.updated2021-02-02T11:23:00Z
dc.description.versionacceptedVersionen
dc.identifier.doihttps://doi.org/10.1108/IJPSM-07-2020-0181
dc.identifier.cristin1885830
dc.source.journalInternational Journal of Public Sector Management
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Statsvitenskap og organisasjonsteori: 240::Offentlig og privat administrasjon : 242
dc.subject.nsiVDP::Social sciences: 200::Political science and organisational theory: 240::Public and private administration: 242
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Statsvitenskap og organisasjonsteori: 240
dc.subject.nsiVDP::Social sciences: 200::Political science and organisational theory: 240


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Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) License
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