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http://eprints.org/relation/isVersionOf https://vuir.vu.edu.au/id/document/2337 http://eprints.org/relation/isVolatileVersionOf https://vuir.vu.edu.au/id/document/2337 http://eprints.org/relation/issmallThumbnailVersionOf https://vuir.vu.edu.au/id/document/2337 archive 664 disk0/00/00/23/96 2011-04-19 05:24:27 2021-08-27 13:54:09 2011-04-19 05:24:27 article show De Martinis Michael De Martinis, Michael Clark Colin Clark, Colin The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation pub FOR_2008_159900 AccountingFinance FOR_2008_180100 FOR_2008_150300 ResPubID6233, public-sector accountability, auditor-general, parliamentary accountability 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. 2003 published CPA Australia 10.1111/j.1835-2561.2001.tb00169.x http://dx.doi.org/10.1111/j.1835-2561.2001.tb00169.x 21942 2 2266237 dark_document 21942 (2396).pdf application/pdf f5e97ee739aac6e65f0626d70ce6088a MD5 38632 2017-10-24 06:00:10 2396 3 3 application/pdf text Permission form en staffonly
(2396).pdf
other public Australian Accounting Review 13 31 26-35 TRUE 1035-6908 Includes bibliographical references: p. 35 FALSE 11 2-s2.0-33845765754 2023-07-02 04:03:42