Matches in SemOpenAlex for { <https://semopenalex.org/work/W1994628495> ?p ?o ?g. }
- W1994628495 endingPage "241" @default.
- W1994628495 startingPage "221" @default.
- W1994628495 abstract "This study uses data collected from annual reports of Australian local councils in the state of New South Wales (NSW) to provide longitudinal evidence on the impact of compulsory audit tendering, as introduced by the NSW Local Government Act 1993, on audit fees over the nine-year period from 1993 to 2002, and including both the initial and second tender periods. The results show that (i) a relatively large audit fee decrease was associated with the introduction of compulsory audit tendering, and (ii) the fee decrease was non-transitory in that, following the initial decline, fees did not increase during the remainder of the six-year first tender period and did not change on the second tender. Our results are consistent with the economic literature on auctions and tenders and on compulsory competitive tendering. The results also have implications for policy-setters and regulators in both the governmental public sector and, potentially, the private sector, in that they provide a benchmark for what might be expected if compulsory audit tendering is adopted in other contexts." @default.
- W1994628495 created "2016-06-24" @default.
- W1994628495 creator A5005842196 @default.
- W1994628495 creator A5023191275 @default.
- W1994628495 creator A5034507070 @default.
- W1994628495 creator A5084703229 @default.
- W1994628495 date "2005-11-01" @default.
- W1994628495 modified "2023-09-23" @default.
- W1994628495 title "Compulsory Audit Tendering and Audit Fees: Evidence from Australian Local Government" @default.
- W1994628495 cites W1503982571 @default.
- W1994628495 cites W1565887038 @default.
- W1994628495 cites W1569004996 @default.
- W1994628495 cites W1968108044 @default.
- W1994628495 cites W1972001641 @default.
- W1994628495 cites W1975034403 @default.
- W1994628495 cites W1990780736 @default.
- W1994628495 cites W1991776956 @default.
- W1994628495 cites W1991955902 @default.
- W1994628495 cites W1992528587 @default.
- W1994628495 cites W2004936980 @default.
- W1994628495 cites W2011712141 @default.
- W1994628495 cites W2017031091 @default.
- W1994628495 cites W2020496554 @default.
- W1994628495 cites W2022840860 @default.
- W1994628495 cites W2033103515 @default.
- W1994628495 cites W2049424415 @default.
- W1994628495 cites W2056067579 @default.
- W1994628495 cites W2081724247 @default.
- W1994628495 cites W2082291383 @default.
- W1994628495 cites W2098420278 @default.
- W1994628495 cites W2102814786 @default.
- W1994628495 cites W2147918236 @default.
- W1994628495 cites W2161758970 @default.
- W1994628495 cites W2167492497 @default.
- W1994628495 cites W2321180866 @default.
- W1994628495 cites W2332879237 @default.
- W1994628495 cites W3123519581 @default.
- W1994628495 doi "https://doi.org/10.1111/j.1099-1123.2005.00288.x" @default.
- W1994628495 hasPublicationYear "2005" @default.
- W1994628495 type Work @default.
- W1994628495 sameAs 1994628495 @default.
- W1994628495 citedByCount "30" @default.
- W1994628495 countsByYear W19946284952012 @default.
- W1994628495 countsByYear W19946284952013 @default.
- W1994628495 countsByYear W19946284952014 @default.
- W1994628495 countsByYear W19946284952015 @default.
- W1994628495 countsByYear W19946284952016 @default.
- W1994628495 countsByYear W19946284952017 @default.
- W1994628495 countsByYear W19946284952019 @default.
- W1994628495 countsByYear W19946284952021 @default.
- W1994628495 countsByYear W19946284952023 @default.
- W1994628495 crossrefType "journal-article" @default.
- W1994628495 hasAuthorship W1994628495A5005842196 @default.
- W1994628495 hasAuthorship W1994628495A5023191275 @default.
- W1994628495 hasAuthorship W1994628495A5034507070 @default.
- W1994628495 hasAuthorship W1994628495A5084703229 @default.
- W1994628495 hasConcept C10138342 @default.
- W1994628495 hasConcept C121955636 @default.
- W1994628495 hasConcept C136264566 @default.
- W1994628495 hasConcept C138885662 @default.
- W1994628495 hasConcept C144133560 @default.
- W1994628495 hasConcept C147859227 @default.
- W1994628495 hasConcept C152550464 @default.
- W1994628495 hasConcept C162324750 @default.
- W1994628495 hasConcept C162853370 @default.
- W1994628495 hasConcept C170856484 @default.
- W1994628495 hasConcept C17744445 @default.
- W1994628495 hasConcept C191602146 @default.
- W1994628495 hasConcept C199521495 @default.
- W1994628495 hasConcept C201650216 @default.
- W1994628495 hasConcept C2778137410 @default.
- W1994628495 hasConcept C2778719706 @default.
- W1994628495 hasConcept C3116431 @default.
- W1994628495 hasConcept C41895202 @default.
- W1994628495 hasConcept C70105528 @default.
- W1994628495 hasConcept C71750763 @default.
- W1994628495 hasConceptScore W1994628495C10138342 @default.
- W1994628495 hasConceptScore W1994628495C121955636 @default.
- W1994628495 hasConceptScore W1994628495C136264566 @default.
- W1994628495 hasConceptScore W1994628495C138885662 @default.
- W1994628495 hasConceptScore W1994628495C144133560 @default.
- W1994628495 hasConceptScore W1994628495C147859227 @default.
- W1994628495 hasConceptScore W1994628495C152550464 @default.
- W1994628495 hasConceptScore W1994628495C162324750 @default.
- W1994628495 hasConceptScore W1994628495C162853370 @default.
- W1994628495 hasConceptScore W1994628495C170856484 @default.
- W1994628495 hasConceptScore W1994628495C17744445 @default.
- W1994628495 hasConceptScore W1994628495C191602146 @default.
- W1994628495 hasConceptScore W1994628495C199521495 @default.
- W1994628495 hasConceptScore W1994628495C201650216 @default.
- W1994628495 hasConceptScore W1994628495C2778137410 @default.
- W1994628495 hasConceptScore W1994628495C2778719706 @default.
- W1994628495 hasConceptScore W1994628495C3116431 @default.
- W1994628495 hasConceptScore W1994628495C41895202 @default.
- W1994628495 hasConceptScore W1994628495C70105528 @default.
- W1994628495 hasConceptScore W1994628495C71750763 @default.
- W1994628495 hasIssue "3" @default.
- W1994628495 hasLocation W19946284951 @default.