Jurisdictional differences in contracting out GBE audits : the impact on audit pricing

Houghton, Keith A., Dolley, C., Jubb, Christine and Chong, K. M. 2003, Jurisdictional differences in contracting out GBE audits : the impact on audit pricing, Australian accounting review, vol. 13, no. 29, pp. 50-57, doi: 10.1111/j.1835-2561.2003.tb00211.x.

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Title Jurisdictional differences in contracting out GBE audits : the impact on audit pricing
Author(s) Houghton, Keith A.
Dolley, C.
Jubb, Christine
Chong, K. M.
Journal name Australian accounting review
Volume number 13
Issue number 29
Start page 50
End page 57
Publisher Blackwell Publishing
Place of publication Melbourne, Vic.
Publication date 2003-03
ISSN 1035-6908
Keyword(s) studies
statistical analysis
public sector
pricing policies
Summary This paper examines audit costs for government business enterprises in various Australian jurisdictions, focusing on whether contracting private-sector suppliers induces competitive pricing and hence lower-priced audits. One jurisdiction (New South Wales) is shown to have low levels of contracting-out. It is argued that this lowers price competition and therefore, we predict, audit costs in NSW will be higher than elsewhere in Australia. An empirical comparison shows that, controlling for other factors, NSW is statistically significantly more expensive than other Australian jurisdictions. Alternative explanations relating to variation in audit quality, jurisdiction differences and relative cost are also discussed.
Language eng
DOI 10.1111/j.1835-2561.2003.tb00211.x
Field of Research 150102 Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2009, CPA Australia
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006613

Document type: Journal Article
Collections: Faculty of Business and Law
Deakin Business School
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