The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to determ...

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Bibliographic Details
Main Authors: Mercedes Mareque, Angel Barajas, Francisco Lopez-Corrales
Format: Article
Language:English
Published: MDPI AG 2018-11-01
Series:International Journal of Financial Studies
Subjects:
football
audit fees
audit shopping
Financial Fair Play
UEFA
<title>JEL Classification</title>
Z2
M41
M42
Online Access:https://www.mdpi.com/2227-7072/6/4/92

Internet

https://www.mdpi.com/2227-7072/6/4/92

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