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Stakeholder perceptions of performance audit credibility

Author

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  • Warwick Funnell
  • Margaret Wade
  • Robert Jupe

Abstract

This paper examines the credibility of performance audit at the micro-level of practice using the general framework of Birnbaum and Stegner's theory of source credibility in which credibility is dependent upon perceptions of the independence of the auditors, their technical competence and the usefulness of audit findings. It reports the results of a field study of a performance audit by the Australian National Audit Office conducted in a major government department. The paper establishes that problems of auditor independence, technical competence and perceived audit usefulness continue to limit the credibility of performance auditing.

Suggested Citation

  • Warwick Funnell & Margaret Wade & Robert Jupe, 2016. "Stakeholder perceptions of performance audit credibility," Accounting and Business Research, Taylor & Francis Journals, vol. 46(6), pages 601-619, September.
    • Handle: RePEc:taf:acctbr:v:46:y:2016:i:6:p:601-619
    DOI: 10.1080/00014788.2016.1157680
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    Cited by:

    1. Ivan Arnautovic & Goran Vitomir & Veljko Samardzic & Tatjana Davidov & Sanda Nastic & Slobodan Popovic, 2021. "The Importance Of Preparation Of Financial Statements In The Process Of Making Significant Management Decisions By Top Management In Enterprises," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 97-103, August.
    2. MAJA JOKIC & BOGDAN LABAN & IVAN ARNAUTOVIc & DRAGANA POPOVIc & SLOBODAN POPOVIc, 2020. "The Importance Of Preparing An Internal Audit Report In Reporting To Top Management Of A Company That Makes Key Management Decisions In Its Work," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 37-44, April.

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