Work

The Accountability and Independence of the Auditors‐General of Australia: A Comparison of their Enabling Legislation

Year: 2003

Type: article

Abstract: This paper compares the enabling legislation of the nine auditors‐general of Australia from perspectives of public‐sector accountability and auditor independence. Following on from the Joint Committee of Public Accounts (JCPA) 1989 and 1996 reports, and in particular English and Guthrie (2000), this study finds general similarities in the enabling legislation for all auditors‐general, and striking similarities between the legislation of the commonwealth and Victoria. The policy implications of this study's findings are that for all auditors‐general provisions in their enabling legislation could be further strengthened

Source: Australian Accounting Review

DOI: 10.1111/j.1835-2561.2001.tb00169.x

Authors: Michael De Martinis, Colin Clark

Institution: Victoria University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

Funder: Victoria University