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Revisiting the Review of the Victorian Audit Act
Author(s) -
HARRIS A. C.
Publication year - 1999
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1999.tb00106.x
Subject(s) - accounting , audit , government (linguistics) , political science , economics , philosophy , linguistics
The May 1997 and May 1998 issues of Australian Accounting Review canvassed issues concerning the Maddock' review of the Victorian Audit Act 19942 In 1999 it is debatable whether an outsider to that process of “reform” can add anything fresh to the discussion. But the lapse of time, even if it is too short to identify all of the practical consequences of the amendments to that act which the Maddock review allowed, can at least provide a dispassionate re‐examination of the arguments as then advanced by the Maddock committee and accepted by the Victorian government.