2,803
Views
2
CrossRef citations to date
0
Altmetric

References

  • ACCA (2014), Breaking Out: Public Audit’s New Role in a Post-Crash World ( www.accaglobal.com).
  • Behn, R. D. (2001), Rethinking Democratic Accountability (Brookings Institution Press).
  • Bou-raad, G. (2000), Internal auditors and a value-added approach. The new business regime. Managerial Auditing Journal, 15, 4, pp. 182–186. doi: 10.1108/02686900010322461
  • Bovens, M., Schillemans, T. and ’t Hart, P. (2008), Does public accountability work? An assessment tool. Public Administration, 86, 1, pp. 225–242. doi: 10.1111/j.1467-9299.2008.00716.x
  • Brennan, G. (1999), Institutionalising accountability. Australian Journal of Public Administration, 58, 1, pp. 94–97. doi: 10.1111/1467-8500.00078
  • Clarke, F., Dean, G. and Egan, M. (2014), The Unaccountable & Ungovernable Corporation (Routledge). doi: 10.4324/9781315867571
  • Everett, J. and Tremblay, M. (2014), Ethics and internal audit: moral will and moral skill in a heteronomous field. Critical Perspectives on Accounting, 25, 3, pp. 181–196. doi: 10.1016/j.cpa.2013.10.002
  • Fisher, E. (2004), The European Union in the age of accountability. Oxford Journal of Legal Studies, 24, 1, pp. 495–515. doi: 10.1093/ojls/24.3.495
  • Gendron, Y., Cooper, D. J. and Townly, B. (2007), The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society, 32, pp. 101–129. doi: 10.1016/j.aos.2006.03.005
  • Gendron, Y. and Spira, L. F. (2010), Identity narratives under threat: a study of former members of Arthur Andersen. Accounting, Organizations and Society, 35, 3, p. 275.
  • Hayne, C. and Salterio, S. E. (2014), Accounting and auditing. In Bovens, M. et al. (Eds), The Oxford Handbook of Public Accountability (Oxford University Press), pp. 421–440.
  • Hunt, B. (2003), The Timid Corporation: Why Business is Terrified of Taking Risk (Wiley).
  • Koppell, J. G. (2005), Pathologies of accountability: ICANN and the challenge of ‘multiple accountabilities disorder’. Public Administration Review, 65, 1, pp. 94–108. doi: 10.1111/j.1540-6210.2005.00434.x
  • Leeuw, F. (2011), On the effects, lack of effects and perverse effects of performance audit. In Londsdale, J. et al. (Eds), Performance Auditing. Contributing to Accountability in Democratic Government (Edward Elgar).
  • Morin, D. (2003), Controllers or catalysts for change and improvement: would the real auditor please stand up? Managerial Auditing Journal, 18, 1, pp. 19–30. doi: 10.1108/02686900310454165
  • Pollitt, C. et al. (1999), Performance or Compliance? Performance Audit and Public Management in Five Countries (Oxford University Press).
  • Power, M. (1997), The Audit Society: Rituals of Verification (Oxford University Press).
  • Radcliffe, V. S. (1999), Knowing efficiency: the enactment of efficiency in efficiency auditing. Accounting, Organizations and Society, 24, pp. 333–362. doi: 10.1016/S0361-3682(98)00067-1
  • Roussy, M. (2013), Internal auditors’ roles: from watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24, pp. 550–571. doi: 10.1016/j.cpa.2013.08.004
  • Schillemans, T. and van Twist, M. (2016), Coping with complexity: internal audit and complex governance. Public Performance & Management Review, 40, 2, pp. 257–280. doi: 10.1080/15309576.2016.1197133
  • Spira, L. F. and Page, M. (2003), Risk management: the reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16, 4, pp. 640–661. doi: 10.1108/09513570310492335
  • Van Twist, M., van der Steen, M., Bouwmans, H. and Bekkers, H. (2013), De internal auditor in het publieke domein. Drijfveren en dilemma’s, principes en paradoxen (Lemma).
  • Wallace, P. E. (2003), Accounting, auditing and audit committees after Enron. Washburn Law Journal, 46, pp. 91–120.