The Production of Legitimacy in New Zealand Local Government Auditing

Colquhoun, Philip

doi:10.2139/ssrn.2028743

Cited by 3 publications

(3 citation statements)

References 29 publications

(35 reference statements)

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“…As a mechanism for creating the fund, state finance can be divided into parts such as the state budget, state financial funds outside the state. Moreover, Colquhoun (2011) revealed that as assigned in accordance with the system of government, the state finance has been included: governmental state finance and local level (province, district, and commune). The concept of state finance is broader than the concept of state budget.…”

Section: Literature Review and Research Methods Literature Reviewmentioning

confidence: 99%

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

Huy¹

2015

JMAA

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For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government's aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

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Section: Literature Review and Research Methods Literature Reviewmentioning

confidence: 99%

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

Huy¹

2015

JMAA

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“…Audit opinion reflected the performance of government and can also be used to legitimize the government (Holm & Zaman, 2012;Whittle et al, 2014;Goddard & Issa Mzenzi, 2015;Gabrini, 2013;Colquhoun, 2011). Simply, when the audit opinion is in line with the expectations of the community, it will have an impact on increasing community resources given to the regional government, especially in the form of regional taxes and regional retribution.…”

Section: Literature Review and Hypothesismentioning

confidence: 99%

Incentive Function of Audit Opinion for the Increase of Regional Operational Expenditure and Own-Source Revenues Through Sensitivity Analysis in Indonesia

Abdullah¹,

Furqan²,

Yamin³

et al. 2020

RWE

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This study aims to analyze the sensitivity testing using measurements of realization of regional own-source revenues and operating expenditure and to analyze the extent of the effect of sample differences between Java and non-Java provinces by using samples outside of Java. By using sensitivity analysis, the results found the influence of audit opinion on the performance of the provincial government mediated by the realization of regional operating expenditure. More specifically, when using the measurement of the absolute value of the realization of regional operating expenditure it was found that there was a direct positive and significant influence of audit opinion on the performance of the Provincial Government. However, no significant effect of audit opinion was found on the realization value of regional operating expenditure and the effect of the realization value of regional operating expenditure on the performance of the Provincial Government. This result implies that an increase in audit opinion will be more likely to be used as an incentive for the Provincial Government to increase the realization of regional operating expenditure.

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“…Sargiacomo and Gomes (, p. 253) and Gomes and Sargiacomo (, p. 439) also called attention to the existence of ‘vast archives’ of public records. Modern Westminster‐based democracies (including Britain, Australia, New Zealand and Canada) have public sector audit functions based on those established in Britain during the seventeenth, eighteenth and nineteenth centuries (Baker & Rennie, ; Colquhoun, ; Di Francesco, ; Funnell, and ; Funnell et al., ). This recognition is somewhat complicated by the observation that the final maturation of the Westminster parliamentary system of Imperial Britain occurred concomitantly with the development of various colonial constitutional arrangements rather than before them (Gilchrist & Coulson, ).…”

Section: Theme I: Gap Identification and Rationalisationmentioning

confidence: 99%

Public sector audit history in Britain and Australia

2017

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The introduction of an independent public sector audit function was a critical element in the nineteenth century constitutional reforms of parliamentary and government accountability and created an essential precedent for current practice. By examining the extent of scholarly research on public sector audit history, findings reveal considerable research examined the teleological development of public sector audit and the modern history in a New Public Management context. However, there has been very little published regarding the complex rationales around the origins, development and importance of independent public sector audit notwithstanding that without an appreciation of these precedents it becomes very difficult to protect the Westminster-based system of democratic government.

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The Production of Legitimacy in New Zealand Local Government Auditing

Cited by 3 publications

References 29 publications

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

Incentive Function of Audit Opinion for the Increase of Regional Operational Expenditure and Own-Source Revenues Through Sensitivity Analysis in Indonesia

Public sector audit history in Britain and Australia

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