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Local government audit : towards standardization in the auditing of publics accounts ?

Author

Listed:
  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Nadeau Jean-Luc

Abstract

French municipality financial information quality is still unsatisfactory. Although the number of voluntary external audit has increased, information validation is a major problem. Within our analytical framework, an external audit is a mechanism, part of the local management information and control system. The elected official behaviour is a complex process of relation among local actors and the nature of the management information system adherence. The mandated disclosure of information imposes to administration and political actors, and control systems reveal elementary assurance requirements. Our analyses lead to believe that a universal mandated model of external audit could apply to French municipalities.

Suggested Citation

  • David Carassus & Nadeau Jean-Luc, 2005. "Local government audit : towards standardization in the auditing of publics accounts ?," Post-Print hal-03079943, HAL.
    • Handle: RePEc:hal:journl:hal-03079943
    Note: View the original document on HAL open archive server: https://hal.science/hal-03079943
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    References listed on IDEAS

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    1. Baber, William R., 1983. "Toward understanding the role of auditing in the public sector," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 213-227, April.
    2. Ettredge, Mike & Simon, Dan & Smith, David & Stone, Mary, 1994. "Why do companies purchase timely quarterly reviews?," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 131-155, September.
    3. Giroux, Gary & Shields, David, 1993. "Accounting controls and bureaucratic strategies in municipal government," Journal of Accounting and Public Policy, Elsevier, vol. 12(3), pages 239-262.
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