Stakeholder perceptions of performance audit credibility
| Autor: | Margaret Wade, Robert E. Jupe, Warwick N. Funnell |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
business.industry
05 social sciences Audit evidence ComputingMilieux_LEGALASPECTSOFCOMPUTING Chief audit executive Accounting 050201 accounting Audit Public relations Auditor independence Performance audit 0506 political science ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS Internal audit Joint audit 0502 economics and business H1 050602 political science & public administration Information technology audit Business Finance |
| Zdroj: | Accounting and Business Research. 46:601-619 |
| ISSN: | 2159-4260 0001-4788 |
| Popis: | This paper examines the credibility of performance audit at the micro-level of practice using the general framework of Birnbaum and Stegner's theory of source credibility in which credibility is dependent upon perceptions of the independence of the auditors, their technical competence and the usefulness of audit findings. It reports the results of a field study of a performance audit by the Australian National Audit Office conducted in a major government department. The paper establishes that problems of auditor independence, technical competence and perceived audit usefulness continue to limit the credibility of performance auditing. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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