Political control and audit fees: An empirical analysis of local SOEs in England

Andrews, Rhys and Ferry, Laurence 2021. Political control and audit fees: An empirical analysis of local SOEs in England. Public Money and Management 10.1080/09540962.2021.1996005 Item availability restricted.

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Abstract

This article investigates the 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 are used to 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
Date Type:	Published Online
Status:	In Press
Schools:	Business (Including Economics)
Publisher:	Routledge
ISSN:	0954-0962
Date of First Compliant Deposit:	30 September 2021
Date of Acceptance:	30 September 2021
Last Modified:	10 Dec 2021 02:20
URI:	https://orca.cardiff.ac.uk/id/eprint/144562

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