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Performance Auditing and Adjudicating Political Disputes

Funnell, Warwick N. (2015) Performance Auditing and Adjudicating Political Disputes. Financial Accountability and Management, 31 (1). pp. 92-111. ISSN 0267-4424. (doi:10.1111/faam.12046) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL
http://dx.doi.org/10.1111/faam.12046

Abstract

Performance audits have provided governments with new opportunities to take advantage of the public sector auditor's moral legitimacy as an agent of accountability who is independent of government. With particular reference to a recent performance audit by the Australian Auditor-General which the Prime Minister called for after he was accused of lying to the Parliament, and adopting insights from Suchman's theory of legitimacy, this paper confirms that after an extended, intense period of resistance governments now recognise performance audits and the Auditor-General's considerable reputation for integrity as potentially potent ways to enhance their political legitimacy.

Item Type: Article
DOI/Identification number: 10.1111/faam.12046
Uncontrolled keywords: performance auditing;political legitimacy;independence
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: Warwick Funnell
Date Deposited: 28 Jul 2016 10:15 UTC
Last Modified: 29 May 2019 17:40 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/56676 (The current URI for this page, for reference purposes)
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