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/lp/inderscience-publishers/external-vs-governmental-auditing-insights-from-spain-TV3jXK0Bk1
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd
- ISSN
- 1740-8008
- eISSN
- 1740-8016
- DOI
- 10.1504/ijaape.2021.121499
- Publisher site
- See Article on Publisher Site
Abstract
We aim to determine the existence of a difference in the opinions given by external and governmental auditors in the context of public foundations. Moreover, we analyse if some organisational and environmental variables, related to return, risk and geographical location, have any influence in this difference. To answer this aim, we accessed a sample composed of 174 public foundations located in Spain during the period 2012-2017. We perform the asymptotic chi-squared test and the Fisher exact test to measure the existence of a difference of opinion and a logit regression model to examine the influence and impact of return, risk and geographical location on the above-mentioned difference. The obtained results show the existence of discrepancies between external and governmental auditors, which are influenced by the geographical location. We highlight the need for higher level of harmonisation in regional civil laws via the enforcement of a fundamental law as a regulatory instrument.
Journal
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2021