Web Campaign in the 2002 Greek Municipal Elections

Yannas, Prodromos; Lappas, Georgios

doi:10.1300/j199v04n01_03

“…The relations of candidates with parties are looser than in national elections (Lyrintzis, ). This candidate‐party affiliation produces a number of interesting candidate outcomes at the municipal level (Yannas and Lappas, ) often reflecting political streams not represented in the national parliament . The law promotes fragmentation of opposition, since the council seats not attributed to the winning combination are proportionally distributed to the opposition lists (Hlepas, ).…”

Section: Model Developmentmentioning

confidence: 99%

“…All other variables remain similar. We interpret this result as the lack of the partisan competition variable or HHI to fully capture the (non‐linear) operation of strong and influential minorities in the Greek political setting (Yonnas and Lappas, ) . We have also tested whether our results are sensitive to political preferences as suggested by Johnsen et al.…”

Section: Sensitivity Analysesmentioning

confidence: 99%

“…Political polarization penetrates several policy fields, among which public administration ranks the highest (Spanou, ). Moreover, in local governments there is political polyphony as the members of the council stem from different political streams not always represented in the national parliament (Yannas and Lappas, ) and opposition is fragmented (Hlepas, ). These circumstances are expected to affect particular aspects of municipal accounting and auditing.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

Cohen

¹

,

Leventis²

2013

View full text Add to dashboard Cite

This paper investigates the associations between audit pricing and multidimensional characteristics of local governments by using a sample of Greek municipalities. The Greek institutional setting is interesting because it is politically pluralistic. Moreover, independent auditors appointed through a bid process exclusively perform the audits. Our results suggest a considerable variation on audit fees which is mainly driven by politically related factors indicating the importance of relevant theoretical anticipations in audit pricing in the public sector. Agency costs appear strong enough to explain audit pricing. We also confirm prior findings on the significance of audit complexity and size. Results also suggest that audit fees are reduced when an internal team dedicated to accrual accounting is appointed. Therefore, our conclusions offer practical implications for policy setters and regulators in the public sector in relation to audit quality.

show abstract

“…The relations of candidates with parties are looser than in national elections (Lyrintzis, 2000). This candidateparty affiliation produces a number of interesting candidate outcomes at the municipal level (Yannas and Lappas, 2005) often reflecting political streams not represented in the national parliament. 9 The law promotes fragmentation of opposition, since the council seats not attributed to the winning combination are proportionally distributed to the opposition lists (Hlepas, 2010).…”

Section: Politically-related Factorsmentioning

confidence: 99%

“…Political polarization penetrates several policy fields, among which public administration ranks the highest (Spanou, 1996). Moreover, in local governments there is political polyphony as the members of the council stem from different political streams not always represented in the national parliament (Yannas and Lappas, 2005) and opposition is fragmented (Hlepas, 2010). These circumstances are expected to affect particular aspects of municipal accounting and auditing.…”

Section: Introductionmentioning

confidence: 99%

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

Cohen

¹

,

Leventis

²

2010

View full text Add to dashboard Cite

This paper investigates the associations between audit pricing and multidimensional characteristics of local governments by using a sample of Greek municipalities. The Greek institutional setting is interesting because it is politically pluralistic. Moreover, independent auditors appointed through a bid process exclusively perform the audits. Our results suggest a considerable variation on audit fees which is mainly driven by politically related factors indicating the importance of relevant theoretical anticipations in audit pricing in the public sector. Agency costs appear strong enough to explain audit pricing. We also confirm prior findings on the significance of audit complexity and size. Results also suggest that audit fees are reduced when an internal team dedicated to accrual accounting is appointed. Therefore, our conclusions offer practical implications for policy setters and regulators in the public sector in relation to audit quality.

show abstract