Auditing practices in local governments : an international comparison

Public spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. Because most public resourc...

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Bibliographic Details
Other Authors Ferry, Laurence (Editor), Ruggiero, Pasquale (Editor)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2022.
SeriesEmerald Studies in public service accounting and accountability
Subjects
Government business enterprises > Auditing.
Business & Economics, Auditing.
Public finance accounting.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781801170871
DOI10.1108/9781801170857
Physical Description1 online resource (216 pages).

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Table of Contents:
  • Chapter 1. The why, who and what of public sector auditing / Laurence Ferry, Pasquale Ruggiero, and Henry Midgley
  • Chapter 2. Local government auditing in australia / Zahirul Hoque and Thiru Thiagarajah
  • Chapter 3. Local government auditing in austria / Tobias Polzer, Sebastian Vith, and Günter Bauer
  • Chapter 4. Local government auditing in brazil / André Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana, and André Carlos Busanelli de Aquino
  • Chapter 5. Local government auditing in the people's republic of China / Zhao Zaozao
  • Chapter 6. Local government auditing in England / Laurence Ferry, Henry Midgley, and Aileen Murphie
  • Chapter 7. Local government auditing in France / Marcel Guenoun and Robin Degron
  • Chapter 8. Local government auditing in Germany / René Geissler
  • Chapter 9. Local government auditing in Italy / Pasquale Ruggiero, Andrea Mazzillo, and Patrizio Monfardini
  • Chapter 10. Local government auditing in the Netherlands / Tjerk Budding, Herman van Brenk, Remko Renes, and Rein-Aart van Vugt
  • Chapter 11. Local government auditing in new zealand / Carolyn Cordery, David Hay, and Robert Cox
  • Chapter 12. Local government auditing in portugal / Susana Jorge, Sónia Nogueira, and Ana Calado Pinto
  • Chapter 13. Local government auditing in Spain / Lourdes Torres and Ignacio Cabeza
  • Chapter 14. Local government auditing in Sweden / Torbjörn Tagesson and Per-Åke Brunström
  • Chapter 15. Local government auditing in Switzerland / Pascal Horni and Martin Köhli
  • Chapter 16. Where is public sector auditing: A comparative analysis / Laurence Ferry, Pasquale Ruggiero, and Henry Midgley.

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