Government auditing has been moving to the international harmonisation because of an increase in public accountability and the activities ofthe International Organisation of Supreme Audit Institutions (INTOSAI). Supreme Audit Institutions (SAIs) in developed countries are, however, fairly different in functions and influence on the government. This paper focuses on these differences and shows they have been caused by each SAI's rational behaviour for its clients
The increased role of governments in planning and controlling socio-economic development, results in...
This rapid literature review of primary and grey sources found substantial evidence of the merits of...
Public expenditure is a financial concept embedded in Government management role and related to econ...
Government auditing has been moving to the international harmonisation because of an increase in pub...
Supreme Audit Institutions (SAIs) such as the UK National Audit Office and the French Cour des Compt...
Supreme Audit Institutions (SAIs) – key government agencies responsible for auditing how public fund...
This is the first study that assesses the economic effects of differences in organizational design o...
Supreme Audit Institutions (SAIs) investigate the regularity (conformity to legislation) and perform...
The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book T...
Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; t...
Public spending accounts for a significant share of national GDP and is perceived as a critically im...
This chapter summarises the analysis of the preceding chapters. Whilst different countries use diffe...
What explains the performance of external auditing agencies in emerging economies? How relevant are ...
Despite the large focus in research and practice on audit, inspections and oversight activities ther...
In Indonesia, there are several Supervisory Institutions, such as the Supreme Audit Agency, the Fina...
The increased role of governments in planning and controlling socio-economic development, results in...
This rapid literature review of primary and grey sources found substantial evidence of the merits of...
Public expenditure is a financial concept embedded in Government management role and related to econ...
Government auditing has been moving to the international harmonisation because of an increase in pub...
Supreme Audit Institutions (SAIs) such as the UK National Audit Office and the French Cour des Compt...
Supreme Audit Institutions (SAIs) – key government agencies responsible for auditing how public fund...
This is the first study that assesses the economic effects of differences in organizational design o...
Supreme Audit Institutions (SAIs) investigate the regularity (conformity to legislation) and perform...
The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book T...
Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; t...
Public spending accounts for a significant share of national GDP and is perceived as a critically im...
This chapter summarises the analysis of the preceding chapters. Whilst different countries use diffe...
What explains the performance of external auditing agencies in emerging economies? How relevant are ...
Despite the large focus in research and practice on audit, inspections and oversight activities ther...
In Indonesia, there are several Supervisory Institutions, such as the Supreme Audit Agency, the Fina...
The increased role of governments in planning and controlling socio-economic development, results in...
This rapid literature review of primary and grey sources found substantial evidence of the merits of...
Public expenditure is a financial concept embedded in Government management role and related to econ...
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