{"id":"https://openalex.org/W2016407297","doi":"https://doi.org/10.1080/00014788.2007.9730056","title":"Investigating the audit fee structure of local authorities in England and Wales","display_name":"Investigating the audit fee structure of local authorities in England and Wales","publication_year":2007,"publication_date":"2007-03-01","ids":{"openalex":"https://openalex.org/W2016407297","doi":"https://doi.org/10.1080/00014788.2007.9730056","mag":"2016407297"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.2007.9730056","doi":"https://doi.org/10.1080/00014788.2007.9730056","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2007.9730056","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5110740018","display_name":"Gary A. Giroux","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gary Giroux","raw_affiliation_strings":["Texas A&M University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas A&M University","institution_ids":["https://openalex.org/I91045830"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108422264","display_name":"Rowan Jones","orcid":"https://orcid.org/0009-0002-9502-9713","observed_orcids":["https://orcid.org/0009-0002-9502-9713"]},"institutions":[{"id":"https://openalex.org/I79619799","display_name":"University of Birmingham","ror":"https://ror.org/03angcq70","country_code":"GB","type":"education","lineage":["https://openalex.org/I79619799"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Rowan Jones","raw_affiliation_strings":["University of Birmingham"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Birmingham","institution_ids":["https://openalex.org/I79619799"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":8.06,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.97097286,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"37","issue":"1","first_page":"21","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9390000104904175},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.824999988079071},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.8659999966621399},{"id":"https://openalex.org/keywords/audit-commission","display_name":"Audit Commission","score":0.9440000057220459},{"id":"https://openalex.org/keywords/self-selection-bias","display_name":"self-selection bias","score":0.8019999861717224},{"id":"https://openalex.org/keywords/local-government-auditing","display_name":"local government auditing","score":0.5830000042915344},{"id":"https://openalex.org/keywords/england-and-wales","display_name":"England and Wales","score":0.7549999952316284}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8499608039855957},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.7806959748268127},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7397399544715881},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6309949159622192},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.568523645401001},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5314589738845825},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.518817126750946},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5157642364501953},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5032302737236023},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.4841383397579193},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.43172410130500793},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.4166819155216217},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3253193497657776},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29096102714538574},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23969334363937378},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/00014788.2007.9730056","doi":"https://doi.org/10.1080/00014788.2007.9730056","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2007.9730056","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acctbr:v:37:y:2007:i:1:p:21-37","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/00014788.2007.9730056","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.4399999976158142,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W597837909","https://openalex.org/W1614280776","https://openalex.org/W1966981305","https://openalex.org/W1979890590","https://openalex.org/W1981060385","https://openalex.org/W1990317644","https://openalex.org/W1995953548","https://openalex.org/W1996615803","https://openalex.org/W2009538974","https://openalex.org/W2060624564","https://openalex.org/W2061512783","https://openalex.org/W2081724247","https://openalex.org/W2088202911","https://openalex.org/W2128457241","https://openalex.org/W2139122730","https://openalex.org/W2155653861","https://openalex.org/W2300430658","https://openalex.org/W2327127881","https://openalex.org/W2327838336","https://openalex.org/W2773640984","https://openalex.org/W3122475057","https://openalex.org/W3125790360","https://openalex.org/W3125955084","https://openalex.org/W3126021128","https://openalex.org/W3135741018","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7115230340","https://openalex.org/W2064023909","https://openalex.org/W1975361537","https://openalex.org/W2155653861","https://openalex.org/W2030480586","https://openalex.org/W1599389530","https://openalex.org/W3125896875","https://openalex.org/W7018471778","https://openalex.org/W2158503217","https://openalex.org/W577516878"],"abstract_inverted_index":{"The":[0,36,53,88,238],"purpose":[1],"of":[2,14,90,107,114,120,153,155,162,181],"this":[3],"paper":[4],"is":[5,150,188,212],"to":[6,66,137,190,232,244],"model":[7],"and":[8,19,31,51,62,80,134,160,197,220],"test":[9],"the":[10,28,60,73,84,101,121,151,156,185,192],"audit":[11,57,69,75,86,157],"fee":[12,139,166],"structure":[13],"local":[15,46,78,108,177],"authorities":[16,109],"in":[17,24,49,223],"England":[18,50],"Wales,":[20],"with":[21],"particular":[22],"interest":[23],"fees":[25,227],"charged":[26],"by":[27,72,94,112],"Big":[29,122,173,207,235,239],"4":[30,174,208,236,240],"other":[32,245],"private":[33,116,195,215],"sector":[34,98,196,199],"auditors.":[35],"Audit":[37,54,102],"Commission,":[38],"a":[39,64,172,218,234],"national":[40],"public":[41,198],"body":[42],"under":[43,100],"Parliament,":[44],"regulates":[45],"government":[47],"audits":[48,91],"Wales.":[52],"Commission":[55],"sets":[56],"standards,":[58],"appoints":[59],"auditors,":[61,200],"establishes":[63],"formula":[65],"determine":[67],"standard":[68,74],"fees.":[70,87],"Constrained":[71],"fees,":[76],"each":[77],"authority":[79,163,178],"its":[81],"auditor":[82],"negotiate":[83],"actual":[85],"majority":[89],"are":[92,110,143,228],"conducted":[93],"district":[95,221],"auditors":[96,117,222],"(public":[97],"employees":[99],"Commission),":[103],"although":[104,210],"about":[105],"25%":[106],"audited":[111],"one":[113],"six":[115],"(including":[118],"three":[119],"4).":[123],"Regression":[124],"results":[125,170,230],"for":[126,176,206,214],"financial":[127],"year":[128],"2000/01":[129],"have":[130],"high":[131],"explanatory":[132],"power":[133],"work":[135],"well":[136],"explain":[138],"differences.":[140,167],"Model":[141],"relationships":[142],"somewhat":[144],"different":[145],"from":[146],"US":[147],"counterparts":[148],"(which":[149],"context":[152],"most":[154],"economics":[158],"literature)":[159],"type":[161],"partially":[164],"explains":[165],"OLS":[168],"regression":[169],"indicate":[171],"discount":[175,241],"audits.":[179],"Because":[180],"expected":[182],"self-selection":[183],"bias,":[184],"Heckman":[186],"procedure":[187],"used":[189],"analyse":[191],"differences":[193],"between":[194],"which":[201],"indicates":[202],"no":[203],"selection":[204],"bias":[205,211],"firms,":[209],"present":[213],"firms":[216],"as":[217],"whole":[219],"some":[224],"models.":[225],"When":[226],"size-adjusted,":[229],"continue":[231],"show":[233],"discount.":[237],"was":[242],"robust":[243],"follow-up":[246],"tests.":[247]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}