Auditing Practices in Local Governments
An International Comparison
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- Description
- Contents
- About
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 resources are raised through taxation from citizens and businesses, accountability and assurance are key in the democratic process, and auditing attempts to fulfil this public interest role. This in turn leaves public sector auditing under increasing public scrutiny and political pressure.
Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level. By focusing on countries which have experienced differing implementation processes, and which are characterised by different administrative and political cultures, the authors provide a comparative analysis of countries across the globe, including major European states, China, Australia, and New Zealand.
Written by scholars and practitioners in the fields of public sector auditing, this first volume of Emerald Studies in Public Service Accounting and Accountability provides readers both researchers and practitioners with a thorough overview of international public sector auditing practice.
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
Laurence Ferry is a Professor in Accounting at Durham University Business School and Adviser to a UK Parliament Select Committee. He is a qualified chartered accountant, and his research, teaching and consulting covers accounting and accountability with a specific focus on the public sector, where he is a recognized international expert in public financial management.
Pasquale Ruggiero is Associate Professor of Business Administration and Public Management at the University of Siena and Senior Lecturer in Management Control System at the Brighton Business School. He is a member of the group of experts for the Department of Political Economy of the Italian Central Government.