Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs
Popular Abstract in English Over the last 30 years, the implementation of accrual accounting in public sector settings has been fundamental to public sector accounting policy development. The move from cash accounting to accrual accounting highlights the importance of understanding accounting choice, compliance and auditing in municipal organisations. This thesis is a quantitative study of accountThis thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. The fourth paper explores the determinants of professio
