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Purpose – The purpose of this paper is to shed light on new accountability relationships between Newcastle City Council (NCC) and its citizens and stakeholders in the wake of the British government’s austerity politics and its budget cuts for local authorities. It seeks to show some of the...
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Purpose The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally. Design/methodology/approach Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the...
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Purpose The audit of development funds that flow between development not-for-profit organisations (DNPOs) is virtually free from effective external regulation. When programme DNPOs subcontract development work to field DNPOs, they are under current international audit rules free to specify audit...
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