Audit committees were perceived as overcoming the difficulties of operating in a political environment. In general, they achieved good ratings for monitoring internal audit but were seen as less effective in engaging with external auditors and risk management. In some key aspects the attitudes...

Book abstract: Compared with coverage of organizational innovation, public sector financial innovation has tended to be neglected in the literature. When it has been considered, the strong focus of classical public finance for optimal taxation and tax types has overshadowed new and interesting...

Contemporary business outsourcing has extended beyond manufacturing to include service sector industries, including insurance. There are developed theoretical arguments that both support and reject insurance claims handling as a service that should be determined by the market and outsourced...