IDEAS home Printed from https://ideas.repec.org/p/rug/rugwps/14-891.html
   My bibliography  Save this paper

Audit Fee Determinants In The Hospital Sector

Author

Listed:
  • Vanderbeke Dave
  • Christiaens Johan
  • Verbruggen Sandra

Abstract

Although the number of non-profit audit fee studies recently has risen, evidence in the hospital sector is rather scarce. Apart from NHS studies, hospitals are a fairly new topic and several specific fee determinants are yet to be tested. For instance, hospitals can have a private or a public status and they have a distinct number of clinical services. These and other dependent variables known from earlier research are added to a fee model and investigated. As hypothesized the hospital status does affect the fee as well as the auditor’s experience. Public status positively influences the fee. Considering the auditor’s experience, higher skill levels appear to have a negative impact on the fee. More experience cannot be converted into cash.

Suggested Citation

  • Vanderbeke Dave & Christiaens Johan & Verbruggen Sandra, 2014. "Audit Fee Determinants In The Hospital Sector," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 14/891, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:14/891
    as

    Download full text from publisher

    File URL: http://wps-feb.ugent.be/Papers/wp_14_891.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Audit fee; health care; pricing model;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rug:rugwps:14/891. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nathalie Verhaeghe (email available below). General contact details of provider: https://edirc.repec.org/data/ferugbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.