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The political economy of government auditing : financial governance and the rule of law in Latin America and beyond

Santiso, Carlos - 2009 - 1. publ.

Persistent link: https://www.econbiz.de/10003788651

Fiscal sociology : public auditing

Backhaus, Jürgen G. (contributor) - 2007 - 1. Aufl.

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Auditors and early signals of financial distress in local governments

Cohen, Sandra; Costanzo, Antonella; Manes Rossi, Francesca - In: Managerial auditing journal 32 (2017) 3, pp. 234-250

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Institutional arrangements and governament audit independence in China

Xiao, Jason Zezhong; Yang, Suchang; Zhang, Xinmin; … - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 532-567

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We are much more than watchdogs : the dual identity of auditors at the UK National Audit Office

Morin, Danielle; Hazgui, Mouna - In: Journal of accounting & organizational change 12 (2016) 4, pp. 568-589

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The value of public sector audit : literature and history

Hay, David; Cordery, Carolyn - In: Journal of accounting literature : the official journal … 40 (2018), pp. 1-15

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Determinants of audit report modifications in Finnish municipalities

Paananen, Mikko; Rönkkö, Jaakko; Zerni, Mikko; Hay, David - In: Journal of accounting and public policy 40 (2021) 3, pp. 1-17

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An analysis of the Internal Audit Function in the South African Department of Defence

Nelufule, Lutendo Patricia; Masiya, Tyanai; Lubinga, … - 2023

Persistent link: https://www.econbiz.de/10014325709

The political economy of government auditing : financial governance and the rule of law in Latin America and beyond

Santiso, Carlos - 2009

Budget institutions and financial governance -- Political economy of budget oversight and external auditing … -- Institutional arrangements for external auditing -- The board model and the case of Argentina -- The court model and the case of … Brazil -- The monocratic model and the case of Chile -- Government auditing in transition -- Conclusions : auditing …

Persistent link: https://www.econbiz.de/10014500071

Leistungsmessung der Internen Revision

Hölscher, Luise; Rosenthal, Johannes - Frankfurt School of Finance & Management - 2007

This paper explores approaches to measure the performance of the internal audit function.Based upon three proposed dimensions of formal internal audit performance – material performance,cost and risk – it uses competence research methodology to characterize and structureinternal audit...

Persistent link: https://www.econbiz.de/10005865626