dc.contributor.author | Kulset, Ellen Hiorth Marthinsen | |
dc.contributor.author | Sundkvist, Charlotte Haugland | |
dc.date.accessioned | 2024-10-10T11:37:23Z | |
dc.date.available | 2024-10-10T11:37:23Z | |
dc.date.created | 2023-03-29T16:16:07Z | |
dc.date.issued | 2023 | |
dc.identifier.citation | International Journal of Auditing. 2023, 27 (4), 241-258. | |
dc.identifier.issn | 1090-6738 | |
dc.identifier.uri | https://hdl.handle.net/11250/3157532 | |
dc.description.abstract | Smaller organizations are less likely than larger organizations to engage a high-quality auditor to signal credibility to potential donors, but they may still have incentives to engage a high-quality auditor (for instance, to protect themselves from a potential reputational loss). In this context, we find that fundraising voluntary organizations, which are particularly likely to be exposed to reputational concerns, because a poor reputation may have a direct negative impact on fundraising, are more likely to engage a high-quality auditor than are other voluntary organizations. Additional analysis reveals that fundraisers are more likely to engage a Big 4 auditor than an industry specialist; this suggests that the motivation for engaging a high-quality auditor may be to use the auditor as a scapegoat rather than to ensure superior knowledge and advice. We find that debt ratio, organizational complexity, size and financial health are also drivers of auditor choice in small, voluntary organizations. | |
dc.description.abstract | Auditor choice in the voluntary sector: The case of smaller organizations | |
dc.language.iso | eng | |
dc.title | Auditor choice in the voluntary sector: The case of smaller organizations | |
dc.title.alternative | Auditor choice in the voluntary sector: The case of smaller organizations | |
dc.type | Peer reviewed | |
dc.type | Journal article | |
dc.description.version | acceptedVersion | |
dc.source.pagenumber | 241-258 | |
dc.source.volume | 27 | |
dc.source.journal | International Journal of Auditing | |
dc.source.issue | 4 | |
dc.identifier.doi | 10.1111/ijau.12312 | |
dc.identifier.cristin | 2138249 | |
cristin.ispublished | true | |
cristin.fulltext | postprint | |
cristin.qualitycode | 1 | |