What are the required qualities of auditors in the public sector?
Autor: | Elena Cantu, Cecilia Langella, Eugenio Anessi-Pessina |
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Rok vydání: | 2021 |
Předmět: |
Public Administration
Sociology and Political Science business.industry public sector 05 social sciences Public sector Accounting board of statutory auditors 050201 accounting Audit Private sector General Business Management and Accounting Financial Audit 0506 political science Quality audit financial audit audit quality Statutory law Settore SECS-P/07 - ECONOMIA AZIENDALE 0502 economics and business 050602 political science & public administration Accounting manipulation business Finance |
Zdroj: | Public Money & Management. 41:466-476 |
ISSN: | 1467-9302 0954-0962 |
DOI: | 10.1080/09540962.2021.1883857 |
Popis: | This paper adds to literature on financial audit in public sector organizations. The authors examined the effect of adapting a private sector audit body—the Board of Statutory Auditors (BoSA)—for u... |
Databáze: | OpenAIRE |
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