The role of public auditing in delegated governance
Year of publication: |
2025
|
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Authors: | Leixnering, Stephan ; Höllerer, Markus A. ; Polzer, Tobias ; Schiffinger, Michael |
Published in: |
Journal of accounting and public policy. - Amsterdam : Elsevier, ISSN 1873-2070, ZDB-ID 2013296-7. - Vol. 49.2025, Art.-No. 107281, p. 1-12
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Subject: | Accountability | Coordination | Delegated governance | Fragmentation | Public auditing | Finanzkontrolle | Fiscal control | Öffentliches Rechnungswesen | Public accounting | Prinzipal-Agent-Theorie | Agency theory | Theorie | Theory | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Rechnungshof | Audit office |
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