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 … a panel data regression with the clubs fix effect to estimate the determinants of audit fees in football clubs. Our …

league football clubs, showing how both their financial statements and ratios have evolved after the application of this law …, providing evidence of whether FFP is an adequate tool to guarantee the long-term viability and sustainability of football clubs …

This paper analyses the effectiveness of the financial control system implemented by the Spanish professional football … that the economic control measures imposed by LFP have contributed to improving the financial situation of Spanish football … model and, therefore, of the competition system. Unlike in other sectors, the football business requires more competition to …