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The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation

De Martinis, Michael and Clark, Colin (2003) The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation. Australian Accounting Review, 13 (31). pp. 26-35. ISSN 1035-6908

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Abstract

This paper compares the enabling legislation of the nine auditors-general of Australia from perspectives of public-sector accountability and auditor independence. Following on from the Joint Committee of Public Accounts (JCPA) 1989 and 1996 reports, and in particular English and Guthrie (2000), this study finds general similarities in the enabling legislation for all auditors-general, and striking similarities between the legislation of the commonwealth and Victoria. The policy implications of this study's findings are that for all auditors-general provisions in their enabling legislation could be further strengthened.

Item Type: Article
Uncontrolled Keywords: ResPubID6233, public-sector accountability, auditor-general, parliamentary accountability
Subjects: FOR Classification > 1599 Other Commerce Management, Tourism and Services
Faculty/School/Research Centre/Department > School of Accounting
FOR Classification > 1801 Law
FOR Classification > 1503 Business and Management
Depositing User: VUIR
Date Deposited: 19 Apr 2011 05:24
Last Modified: 23 May 2013 16:46
URI: http://vuir.vu.edu.au/id/eprint/2396
DOI: 10.1111/j.1835-2561.2001.tb00169.x
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