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

[img]
2396.pdf (101kB)

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

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 https://doi.org/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 9 - View on Scopus
Download/View statistics View download statistics for this item

Search Google Scholar

Repository staff login