Attitudes to Effectiveness Auditing: Some Further Evidence

Pendlebury, Maurice; Shreim, Obeid

doi:10.1111/j.1468-0408.1991.tb00125.x

Cited by 10 publications

(4 citation statements)

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“…Correspondingly, there is much debate on this component and from many different perspectives, including theoretical and conceptual arguments (e.g. on de facto and de jure independence, Hayo and Voigt, 2007; from a regulatory perspective, Gilardi, 2007, andMaggetti, 2007), the development of independence (Funnell, 1994(Funnell, , 1997a, the normative conditions for effective auditing (Bartel and van Rietschoten, 1994), empirical and practical analysis (Czasche-Meseke, 1995;Grasso and Sharkansky, 2001), communication strategies of audit institutions (González et al, 2008), the application of different audit methods (Barzelay, 1997;Leeuw, 1996;Pendlebury and Shreim, 1991) and the effects of the organizational design of audit institutions (Blume and Voigt, 2011). Nevertheless, empirical research on issues concerning the de facto independence of SAIs in terms of the selection of top officials remains scarce.…”

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confidence: 99%

Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions

Seyfried

2016

MAJ

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Purpose The purpose of this paper is to provide evidence regarding the selection procedures for and characteristics of senior officials in supreme audit institutions (SIAs). Design/methodology/approach This study follows a quantitative approach using original data collected for presidential elections of SIAs in the 16 federal states in Germany. A fractional logit model is calculated to test different theoretical assumptions in relation to structural, political and individual factors. Findings The descriptive results confirm the findings of prior research that presidential candidates are elected with very high approval rates. The main determinants are the vote share of the ruling coalition and the executive experience of the presidential candidate. Research limitations/implications This study focuses on 16 federal states in Germany, but an international comparative perspective covering subnational levels would further augment analysis through the variance of selection procedures and electoral outcomes. Social implications Independence of auditors is a fundamental issue for the control of the executive, but it seems that there are inevitable trade-offs therein, such as between knowledge of the auditing objects or the politicization of the election process and the independence of the auditor. Originality/value This study provides novel empirical insights into the election and selection procedures for senior SIA officials at the subnational level, and shows that the executive exerts strong, but functionally reasonable, influence on candidate selection.

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confidence: 99%

Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions

Seyfried

2016

MAJ

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“…They found that all three groups were of the opinion that performance auditing is achievable and that it is appropriate for auditors to be involved. Pendlebury and Shriem (1991) extended their study and included in the sample local authority departments as well as auditors and results were different from that conducted in 1990. They found that the majority of the managers felt that auditors are not the most appropriate persons to provide judgments and attached a much lower level to the role of auditors in the evaluation of local authority programs.…”

Section: Comparable Experience Of Implementing Performance Auditingmentioning

confidence: 99%

Performance auditing and public sector management in Brunei Darussalam

Athmay

2008

Intl Jnl Public Sec Management

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Purpose -The paper seeks to explore the argument for performance auditing and its place in financial management in the Brunei public sector. Design/methodology/approach -The paper draws on the literature on financial management, the author's own experience teaching public sector financial management in Brunei, and interviews with audit staff in Brunei. Findings -Although performance auditing is envisaged in the legislation, the main thrust of auditing is still on financial and procedural compliance; the paper discusses why this is so and in what circumstances it might change. Practical implications -Examining the experience of performance auditing in Brunei case shows the nature of the contextual factors which underlie the performance-oriented approach which is assumed in the new public management, and the implications for its application outside the western liberal democratic world. Originality/value -The value of the paper lies in clearly delineating the nature of the change which the implementation of performance auditing would mean in Brunei public sector and the implications for non-western countries, particularly oil economies.

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“…For example, Leeuw (1996) argued that the introduction of NPM saw more responsibility given to managers, which influenced performance auditing by focusing on public management principles such as economy, efficiency and effectiveness (Guthrie and Parker, 1999). In this context, Pendlebury and Shreim (1991) studied the attitudes of managers to audit, extending previous work that showed that external public sector auditorsusually engaged for non-financial reasons (Subramaniam et al, 2004)were confident they had the skills to undertake this activity but that auditees did not necessarily share this view. Morin (2003) and Barzelay (1997) explored how external auditors carry out a performance audit and whether this increased the performance of public sector organisations.…”

Section: Development Of Each Audit Typementioning

confidence: 99%

Exploring past, present and future trends in public sector auditing research: a literature review

Mattei

Grossi

Guthrie

2021

MEDAR

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Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

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Attitudes to Effectiveness Auditing: Some Further Evidence

Cited by 10 publications

References 1 publication

Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions

Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions

Performance auditing and public sector management in Brunei Darussalam

Exploring past, present and future trends in public sector auditing research: a literature review

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