Supreme audit institutions and public value: Demonstrating relevance
CJ Cordery, D Hay - Financial Accountability & Management, 2019 - Wiley Online Library
Abstract Supreme Audit Institutions (SAIs) have an important role in ensuring public sector
accountability; their main activities being managing the audit of public sector entities' …
accountability; their main activities being managing the audit of public sector entities' …
[HTML][HTML] Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis
K Reichborn-Kjennerud, B González-Díaz… - The British Accounting …, 2019 - Elsevier
Abstract International pressures on Supreme Audit Institutions (SAIs) to fight corruption are
increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their …
increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their …
How do supreme audit institutions manage their autonomy and impact? A comparative analysis
J Pierre, J de Fine Licht - Journal of European public policy, 2019 - Taylor & Francis
Supreme audit institutions (SAIs) are gradually becoming important agents of public
management reform; a development raising issues of autonomy and potential capture by …
management reform; a development raising issues of autonomy and potential capture by …
Is auditing the new evaluation? Can it be? Should it be?
Purpose The purpose of this paper is to study the changing relationship between auditing
and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a …
and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a …
Public sector audit: new public management influences and eco-system driven reforms
CJ Cordery, D Hay - Journal of Public Budgeting, Accounting & …, 2024 - emerald.com
Purpose New public management (NPM) has transformed the public sector auditing context,
although in quite different ways. Further, investigations into NPM's impact on public sector …
although in quite different ways. Further, investigations into NPM's impact on public sector …
State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions
L Cracel Viana, JA Moreira… - Financial Accountability & …, 2022 - Wiley Online Library
Abstract Supreme Audit Institutions (SAIs) play an active role in the government's
accountability to the parliament. Public–private partnerships (PPPs) are a different route …
accountability to the parliament. Public–private partnerships (PPPs) are a different route …
Performance management and accountability: The welfare administration reform in Norway and Germany
B Jantz, T Christensen, P Lægreid - International Journal of Public …, 2015 - Taylor & Francis
A key premise of recent administrative reforms was that performance management would
make public organizations more accountable for results. The article discusses the relations …
make public organizations more accountable for results. The article discusses the relations …
[图书][B] The Routledge handbook to accountability and welfare state reforms in Europe
T Christensen, P Lægreid - 2017 - api.taylorfrancis.com
This companion provides a comprehensive, state-of-the-art review of current research in the
field of welfare state reforms and accountability in Europe. Aimed primarily at a readership …
field of welfare state reforms and accountability in Europe. Aimed primarily at a readership …
The role of transparency in auditing
J de Fine Licht - Financial Accountability & Management, 2019 - Wiley Online Library
The concepts of auditing and transparency frequently appear in discussions about
contemporary public‐sector challenges, but the relationship between them rarely has been …
contemporary public‐sector challenges, but the relationship between them rarely has been …
An examination of Pacific nations' legislatures' interactions with Supreme Audit Institutions and the impact on audit quality
CJ Cordery, D Hay, S Taufa - Pacific Accounting Review, 2024 - emerald.com
Purpose The purpose of this paper is to report a study of public accountability within the
political and economic structures that characterise Pacific nations. The authors examine …
political and economic structures that characterise Pacific nations. The authors examine …