TY - JOUR
T1 - Evidence about the value of financial statement audit in the public sector
AU - Hay, David
AU - Cordery, Carolyn J.
N1 - This is an Accepted Manuscript of an article published by Taylor & Francis Group in Public Money & Management on 25 Feb 2020, available online at: http://www.tandfonline.com/10.1080/09540962.2020.1729532
PY - 2020/2/25
Y1 - 2020/2/25
N2 - Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. We assess the extent to which these explanations for the value of auditing are relevant in the public sector by examining evidence from New Zealand. We find the use of overlapping explanations helps to explain how auditing is valuable to a wide variety of users.
AB - Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. We assess the extent to which these explanations for the value of auditing are relevant in the public sector by examining evidence from New Zealand. We find the use of overlapping explanations helps to explain how auditing is valuable to a wide variety of users.
UR - https://www.tandfonline.com/doi/full/10.1080/09540962.2020.1729532
U2 - 10.1080/09540962.2020.1729532
DO - 10.1080/09540962.2020.1729532
M3 - Article
JO - Public Money and Management
JF - Public Money and Management
SN - 0954-0962
ER -