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The Function of the Auditor-General: Independence, Competence and Outsourcing – the Policy Implications

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  • KEITH A. HOUGHTON
  • CHRISTINE A. JUBB

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  • Keith A. Houghton & Christine A. Jubb, 1998. "The Function of the Auditor-General: Independence, Competence and Outsourcing – the Policy Implications," Australian Accounting Review, CPA Australia, vol. 8(15), pages 30-35, May.
    • Handle: RePEc:bla:ausact:v:8:y:1998:i:15:p:30-35
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00076.x
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    References listed on IDEAS

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    1. Johnson, W. Bruce & Lys, Thomas, 1990. "The market for audit services : Evidence from voluntary auditor changes," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 281-308, January.
    2. Michael Firth, 1990. "Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors," RAND Journal of Economics, The RAND Corporation, vol. 21(3), pages 374-387, Autumn.
    3. Allen Craswell, 1997. "Competition in Public-Sector Auditing," Australian Accounting Review, CPA Australia, vol. 7(13), pages 16-21, May.
    4. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    5. Nichols, Dr & Smith, Db, 1983. "Auditor Credibility And Auditor Changes," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 534-544.
    6. James Guthrie & Linda English, 1997. "Guarding the Independence of the Victorian Auditor-General and the Public Interest," Australian Accounting Review, CPA Australia, vol. 7(13), pages 12-15, May.
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    Cited by:

    1. Jayne Elizabeth Bisman, 2008. "Australian Public-Sector Outsourcing in the ‘Golden Era’: Cost Savings Evidence or Anecdote?," Australian Accounting Review, CPA Australia, vol. 18(2), pages 108-122, June.
    2. Kar‐Ming Chong & Colin Dolley & Keith Houghton & Gary S. Monroe, 2009. "Effect of outsourcing public sector audits on cost‐efficiency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 675-695, December.

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