Examining Audit Committees in the Corporate Governance of Public Bodies
| Autor: | Javier Garcia-Lacalle, Sheila Ellwood |
|---|---|
| Rok vydání: | 2015 |
| Předmět: |
business.industry
05 social sciences Audit committee Chief audit executive Accounting 050201 accounting Audit plan Performance audit 0506 political science Management Information Systems Internal audit Joint audit Management of Technology and Innovation 0502 economics and business Accountability 050602 political science & public administration Information technology audit Business |
| Zdroj: | Public Management Review. 18:1138-1162 |
| ISSN: | 1471-9045 1471-9037 |
| DOI: | 10.1080/14719037.2015.1088566 |
| Popis: | Public bodies have adopted corporate governance regimes from the private sector assuming that accountability and performance will be improved. This paper analyses audit committees in a local public body context, NHS foundation trusts (FTs). Audit committees play a key role in enhancing governance. FTs follow the recommendations made by Monitor, their independent regulator. FTs, however, appear to adapt the role of the audit committee to meet the accountability needs of the wider stakeholders of public hospitals. Audit committees assure (vertical) financial accountability, and also provide assurance along horizontal lines of accountability to local communities, professional bodies and other stakeholders. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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