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The Accountability and Independence of the Auditors‐General of Australia: A Comparison of their Enabling Legislation
Author(s) -
Martinis Michael,
Clark Colin
Publication year - 2003
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.1835-2561.2001.tb00169.x
Subject(s) - legislation , audit , independence (probability theory) , accountability , accounting , commonwealth , auditor independence , chief audit executive , business , public administration , political science , law , internal audit , joint audit , statistics , mathematics
This paper compares the enabling legislation of the nine auditors‐general of Australia from perspectives of public‐sector accountability and auditor independence. Following on from the Joint Committee of Public Accounts (JCPA) 1989 and 1996 reports, and in particular English and Guthrie (2000), this study finds general similarities in the enabling legislation for all auditors‐general, and striking similarities between the legislation of the commonwealth and Victoria. The policy implications of this study's findings are that for all auditors‐general provisions in their enabling legislation could be further strengthened