Strengthening the accountability and improving the performance of public services is an important issue in many countries. A common response is to impose elaborate oversight or scrutiny arrangements. While we know a good deal about the formal operation of these arrangements, we know much less about the informal practices of scrutiny bodies and how they make judgements. This paper investigates scrutiny processes in three national audit bodies, three service inspectorates, and two inquiry committees in the UK. Judgement processes were analyzed along five dimensions: intuitive to analytical thinking; implicit to explicit assessment criteria; inductive and deductive methods; internal and external validity; and the principles used to make and ev...
The research reported in this paper takes up Michael Power's challenge that accounting researchers s...
Inspection and audit can broadly be defined as the external scrutiny by interested parties. This cou...
The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book T...
Strengthening the accountability and improving the performance of public services is an important is...
Overview and scrutiny committees were intended to provide a counterbalance to executive decision-mak...
Overview and scrutiny committees were intended to provide a counterbalance to executive decision-mak...
This study provides experimental evidence on several important measures for evaluating the performan...
This study provides experimental evidence on several important measures for evaluating the performan...
This article addresses committee scrutiny undertaken through the three main UK devolved institutions...
In recent years ministers in the UK have regarded external inspection as a key driver of improvement...
Public Services Inspection in the UK provides a detailed account of the changing role of inspection ...
The article addresses committee scrutiny undertaken through the three main UK devolved institutions...
Auditors are often required to justify their judgments to more senior members of their firms. Howeve...
The research reported in this paper takes up Michael Power's challenge that accounting researchers s...
This chapter examines the role that inspection plays in the creation and consumption of knowledge ab...
The research reported in this paper takes up Michael Power's challenge that accounting researchers s...
Inspection and audit can broadly be defined as the external scrutiny by interested parties. This cou...
The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book T...
Strengthening the accountability and improving the performance of public services is an important is...
Overview and scrutiny committees were intended to provide a counterbalance to executive decision-mak...
Overview and scrutiny committees were intended to provide a counterbalance to executive decision-mak...
This study provides experimental evidence on several important measures for evaluating the performan...
This study provides experimental evidence on several important measures for evaluating the performan...
This article addresses committee scrutiny undertaken through the three main UK devolved institutions...
In recent years ministers in the UK have regarded external inspection as a key driver of improvement...
Public Services Inspection in the UK provides a detailed account of the changing role of inspection ...
The article addresses committee scrutiny undertaken through the three main UK devolved institutions...
Auditors are often required to justify their judgments to more senior members of their firms. Howeve...
The research reported in this paper takes up Michael Power's challenge that accounting researchers s...
This chapter examines the role that inspection plays in the creation and consumption of knowledge ab...
The research reported in this paper takes up Michael Power's challenge that accounting researchers s...
Inspection and audit can broadly be defined as the external scrutiny by interested parties. This cou...
The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book T...