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 local government audit has remained stable for a number of years. Political auditors are appointed to assess each local council’s work by the local council. They are assisted by professional auditors – however there is little standardisation of what audit means. The local council has...

Abstract: Über Public Corporate Governance wird gegenwärtig heftig diskutiert. In zehn Beiträgen wird eine Bestandsaufnahme der Diskussion vorgenommen. Dabei zeigt sich, dass es zwar eine gemeinsame Sichtweise hinsichtlich der Bedeutung von Public Corporate Governance gibt, aber auch...