The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation
Download
DownloadDe 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
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.
Dimensions Badge
Altmetric Badge
| Item type | Article |
| URI | https://vuir.vu.edu.au/id/eprint/2396 |
| DOI | 10.1111/j.1835-2561.2001.tb00169.x |
| Official URL | http://dx.doi.org/10.1111/j.1835-2561.2001.tb00169... |
| Subjects | Historical > FOR Classification > 1599 Other Commerce Management, Tourism and Services Historical > Faculty/School/Research Centre/Department > School of Accounting Historical > FOR Classification > 1801 Law Historical > FOR Classification > 1503 Business and Management |
| Keywords | ResPubID6233, public-sector accountability, auditor-general, parliamentary accountability |
| Citations in Scopus | 11 - View on Scopus |
| Download/View statistics | View download statistics for this item |
CORE (COnnecting REpositories)