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The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions

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  • Stuart Kells

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  • Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:4:p:383-396
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00150.x
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    References listed on IDEAS

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    1. Pollitt, Christopher & Girre, Xavier & Lonsdale, Jeremy & Mul, Robert & Summa, Hilkka & Waerness, Marit, 1999. "Performance or Compliance?: Performance Audit and Public Management in Five Countries," OUP Catalogue, Oxford University Press, number 9780198296003.
    2. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    3. Lorenz Blume & Stefan Voigt, 2007. "Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment," ICER Working Papers 03-2007, ICER - International Centre for Economic Research.
    4. Radcliffe, Vaughan S., 1999. "Knowing efficiency: the enactment of efficiency in efficiency auditing," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 333-362, May.
    5. Danielle Morin, 2008. "Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(7), pages 697-720, July.
    6. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
    7. Stuart Kells & Graeme Hodge, 2010. "Redefining the Performance Auditing Space," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 32(1), pages 63-88, June.
    8. Linda M. English & James Guthrie & Jane Broadbent & Richard Laughlin, 2010. "Performance Audit of the Operational Stage of Long-Term Partnerships for the Private Sector Provision of Public Services," Australian Accounting Review, CPA Australia, vol. 20(1), pages 64-75, March.
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    Cited by:

    1. Vilem Cap & Marek Feurich & Martin Lukavec, 2024. ""Action and reaction" - a new public sector effectiveness assessment methodology," International Journal of Economic Sciences, European Research Center, vol. 13(1), pages 106-146, May.
    2. Reichborn-Kjennerud, Kristin & González-Díaz, Belén & Bracci, Enrico & Carrington, Thomas & Hathaway, James & Jeppesen, Kim Klarskov & Steccolini, Ileana, 2019. "Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis," The British Accounting Review, Elsevier, vol. 51(5).
    3. Luciano Marchi & Manuela Bertei, 2016. "Performance Audit in the Public Sector. What is the contribution to the Performance Management?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 49-63.
    4. Yousef Alwardat & Abdullatif Basheikh, 2017. "The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(12), pages 144-144, November.

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