dc.contributor.author |
Hay, David |
|
dc.contributor.author |
Cordery, Carolyn J |
|
dc.date.accessioned |
2023-09-14T23:32:35Z |
|
dc.date.available |
2023-09-14T23:32:35Z |
|
dc.date.issued |
2021-05-19 |
|
dc.identifier.citation |
(2021). Public Money and Management, 41(4), 304-314. |
|
dc.identifier.issn |
0954-0962 |
|
dc.identifier.uri |
https://hdl.handle.net/2292/65859 |
|
dc.description.abstract |
Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. The authors assess the extent to which these explanations for the value of auditing are relevant in the public sector by examining evidence from New Zealand. The use of overlapping explanations was found to help to explain how auditing is valuable to a wide variety of users. IMPACT This paper uses empirical evidence to examine the private sector explanations for audit in the public sector setting. It argues that attention to these arguments can assist supreme audit institutions (SAIs) in articulating how public sector audits can demonstrate their ongoing relevance to citizens, parliament and other stakeholders, as required by the applicable international standards. The paper has recommendations for national audit bodies, government accountants and policy-makers. |
|
dc.language |
en |
|
dc.publisher |
Taylor & Francis |
|
dc.relation.ispartofseries |
Public Money & Management |
|
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
|
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
|
dc.subject |
35 Commerce, Management, Tourism and Services |
|
dc.subject |
3501 Accounting, Auditing and Accountability |
|
dc.subject |
44 Human Society |
|
dc.subject |
3507 Strategy, Management and Organisational Behaviour |
|
dc.subject |
4407 Policy and Administration |
|
dc.subject |
Clinical Research |
|
dc.subject |
Generic health relevance |
|
dc.subject |
Social Sciences |
|
dc.subject |
Public Administration |
|
dc.subject |
Agency costs |
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dc.subject |
armchair auditors |
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dc.subject |
audit demand |
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dc.subject |
financial reporting |
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dc.subject |
management control |
|
dc.subject |
New Zealand |
|
dc.subject |
Office of the Auditor-General (NZ) |
|
dc.subject |
supreme audit institutions (SAIs) |
|
dc.subject |
PERFORMANCE |
|
dc.subject |
QUALITY |
|
dc.subject |
1501 Accounting, Auditing and Accountability |
|
dc.subject |
1503 Business and Management |
|
dc.subject |
1605 Policy and Administration |
|
dc.title |
Evidence about the value of financial statement audit in the public sector |
|
dc.type |
Journal Article |
|
dc.identifier.doi |
10.1080/09540962.2020.1729532 |
|
pubs.issue |
4 |
|
pubs.begin-page |
304 |
|
pubs.volume |
41 |
|
dc.date.updated |
2023-08-28T03:59:52Z |
|
dc.rights.holder |
Copyright: The authors |
en |
pubs.author-url |
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000518125000001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=6e41486220adb198d0efde5a3b153e7d |
|
pubs.end-page |
314 |
|
pubs.publication-status |
Published |
|
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RetrictedAccess |
en |
pubs.subtype |
Article |
|
pubs.subtype |
Journal |
|
pubs.elements-id |
793545 |
|
pubs.org-id |
Business and Economics |
|
pubs.org-id |
Accounting and Finance |
|
dc.identifier.eissn |
1467-9302 |
|
pubs.record-created-at-source-date |
2023-08-28 |
|
pubs.online-publication-date |
2020-02-25 |
|