ارزش حسابرسی بخش دولتی
ترجمه نشده

ارزش حسابرسی بخش دولتی

عنوان فارسی مقاله: ارزش حسابرسی بخش دولتی: ادبیات و تاریخ
عنوان انگلیسی مقاله: The value of public sector audit: Literature and history
مجله/کنفرانس: مجله ادبیات حسابداری – Journal of Accounting Literature
رشته های تحصیلی مرتبط: حسابداری، اقتصاد
گرایش های تحصیلی مرتبط: حسابرسی، حسابداری دولتی، اقتصاد مالی
کلمات کلیدی فارسی: حسابرسی، دولت، بخش عمومی، تاریخچه حسابرسی
کلمات کلیدی انگلیسی: Auditing, Government, Public sector, Auditing history
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master journals
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.acclit.2017.11.001
دانشگاه: University of Auckland – New Zealand
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 3.250 در سال 2017
شاخص H_index: 6 در سال 2019
شاخص SJR: 0.986 در سال 2017
شناسه ISSN: 0737-4607
شاخص Quartile (چارک): Q1 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 15
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E6312
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Public sector auditing research in previous literature


3- Explanations for the value of auditing in previous literature


4- Evidence from history


5- Discussion and issues for further investigation


Acknowledgements


References

نمونه متن انگلیسی مقاله

Abstract


This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.


Introduction


Public sector auditing is a large area of auditing practice that is complex and comparatively unexplored. The purpose of this investigation is to examine the function and purpose of auditing, especially in the public sector, and to review ways in which it adds value. The investigation summarizes evidence that public sector auditing adds value, and develops suggestions about how its benefits might be increased. It also develops issues for further research. This paper has been developed from a project that conducted independent research and reported on it to the Controller and Auditor-General of New Zealand. As a result, it refers to New Zealand examples on occasion, but these are expected to be relevant to other Western democracies.1 Public sector auditing has not been as widely examined as it should. According to Banker, Cooper, and Potter (1992, p. 508) “researchers in accounting have not been responsive to the problems and opportunities associated with developments in government accounting,” and this comment is still relevant. Nevertheless the literature includes many valuable studies (Baber 1983; Blume & Voigt 2011; Brusca, Caperchione, Cohen, & Manes Rossi, 2015). The existing research can be divided into two streams, the “alternative” or “contextual” and the mainstream (Broadbent & Guthrie, 2008). We provide a literature review of the alternative research. We then review the body of literature examining the reasons why auditing is useful (Abdel-khalik, 1993; Chow, 1982; Hay et al., 2014; Wallace, 1980). This auditing literature was primarily developed to examine private sector auditing, but can also be relevant to the public sector (e.g., Evans & Patton, 1987), and is related to the mainstream public sector literature. We examine this literature and its applicability to research about the value of public sector auditing, developing six explanations for the value of auditing. In many cases, public sector auditors have a responsibility for value for money auditing as well as for financial statement auditing, and we examine the issues regarding value for money auditing as well. We then review the historical development of public escort auditing to address why the institutions are constituted in the way that they are.

  • اشتراک گذاری در

دیدگاه خود را بنویسید:

تاکنون دیدگاهی برای این نوشته ارسال نشده است

ارزش حسابرسی بخش دولتی
نوشته های مرتبط
مقالات جدید
لوگوی رسانه های برخط

logo-samandehi

پیوندها