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Exploring public sector managers' preferences for attracting consultants or academics as external experts
Helden, G. Jan van; Grönlund, Anders; Mussari, Riccardo; … - In: Qualitative research in accounting & management : QRAM 9 (2012) 3, pp. 205-227
Persistent link: https://www.econbiz.de/10009633701
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Does an agency-type of audit model fit a stewardship context? : evidence from performance auditing in Dutch municipalities
Tillema, Sandra; Bogt, Henk J. ter - In: Financial accountability & management : in governments, … 32 (2016) 2, pp. 135-156
Persistent link: https://www.econbiz.de/10011523434
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Does an Agency-Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities
Tillema, Sandra - 2014
The degree of auditor independence is an important issue in the performance auditing literature. However, little attention has been paid to the influence of the context in which an audit body operates. This paper investigates how an audit model with a high degree of auditor independence, which...
Persistent link: https://www.econbiz.de/10013051881