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- Title
FACTORES QUE DETERMINAN LOS HONORARIOS DE AUDITORÍA EN ONGS: ANÁLISIS EMPÍRICO PARA ESPAÑA.
- Authors
Santos Jaén, José Manuel; Magnelli Lombardo, Giulia; Tornel Marín, María Teresa
- Abstract
This paper tries to obtain relevant evidence on factors that determine the fees derived from provision of audit services in Spanish non-profit organizations. For this purpose, this project is based on 200 Spanish non-profit organizations selected during 2017 and for which economic and financial information, of a quantitative and qualitative type has been gathered. The results allow us to conclude how the fees for the provision of audit services are conditioned by the level of approved annual budget of the audited entity, and by the fact that the audit firm belongs to the group of Big Four multinational audit firms.
- Subjects
NONPROFIT organizations; AUDITING fees; NONGOVERNMENTAL organizations; AUDITING; BUSINESS enterprises; ADMINISTRATIVE fees
- Publication
3C Empresa, 2021, Vol 10, Issue 1, p83
- ISSN
2254-3376
- Publication type
Article
- DOI
10.17993/3cemp.2021.100145.83-115