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Stakeholder perceptions of performance audit credibility

Stakeholder perceptions of performance audit credibility

 Funnell, Warwick.
 p601-p619 English
Kế toánTài chínhCredibility.Performance auditing.Australian National Audit Office.Source.
Tác giả CN Funnell, Warwick.
Nhan đề Stakeholder perceptions of performance audit credibility / Warwick Funnell, Margaret Wade & Robert Jupe
Mô tả vật lý p601-p619
Tóm tắt 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
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Credibility.
Từ khóa tự do Performance auditing.
Từ khóa tự do Australian National Audit Office.
Từ khóa tự do Source.
Tác giả(bs) CN Wade,Margaret.
Tác giả(bs) CN Jupe, Robert.
Nguồn trích Acounting and business research- 2016, Vol46, N.6
MARC
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245[1 0] |a Stakeholder perceptions of performance audit credibility / |c Warwick Funnell, Margaret Wade & Robert Jupe
300[ ] |a p601-p619
362[ 0] |a Vol 46 (Octorber 2016)
520[ ] |a 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
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Credibility.
653[ ] |a Performance auditing.
653[ 0] |a Australian National Audit Office.
653[0 ] |a Source.
700[ 1] |a Wade,Margaret.
700[ 1] |a Jupe, Robert.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.6
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