The quest for Audit Quality in the Public Sector Josette Caruana

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Uploaded by Josette Caruana     Uploaded date: May 14, 2020    
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Publication date
May 12, 2020
Paper language
Abstract
We assess audit quality in the public sector of two European jurisdictions by using the
model developed by English and Guthrie (2000). Accordingly, we analysed the enabling legislations of the two
supreme audit institutions in terms of the issues relating to (i) accountability to their respective
parliaments; and (ii) independence from their respective executives. The results highlight strong legal
provisions that enable independence, and point to some weaknesses regarding accountability. We show
that, since the English and Guthrie (2000) model was developed in an Australasian context where state audits
are designed on the private sector model, the model needs to be amended in order to apply in an
European context.
Preferred Citation
Caruana, J. and Kowalczyk, M. (2020). The quest for Audit Quality in the Public Sector. Accounting in Europe, DOI: 10.1080/17449480.2020.1757731
Keywords
accountability; audit quality; independence; oversight; public sector audit
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Category
Auditing
Type of Paper
Published paper

How to get the paper

From the author (email)
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From the journal
Accounting in Europe

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