Does an agency-type of audit model fit a stewardship context? : evidence from performance auditing in Dutch municipalities
Year of publication: |
May 2016
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Authors: | Tillema, Sandra ; Bogt, Henk J. ter |
Published in: |
Financial accountability & management : in governments, public services and charities. - Oxford : Blackwell, ISSN 0267-4424, ZDB-ID 614414-7. - Vol. 32.2016, 2, p. 135-156
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Subject: | performance auditing | local government | independence | agency theory | stewardship theory | Prinzipal-Agent-Theorie | Agency theory | Wirtschaftsprüfung | Financial audit | Kommunalverwaltung | Local government | Finanzkontrolle | Fiscal control | Performance-Messung | Performance measurement | Niederlande | Netherlands | Corporate Governance | Corporate governance |
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