Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe

• Main Authors: Nath, Nirmala, Karen, Van Peursem, Alan, Lowe
• Format: Article
• Language: English
• Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2006
• Subjects: Auditing. Auditors
• Online Access: http://ir.uitm.edu.my/id/eprint/13790/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf; http://ir.uitm.edu.my/id/eprint/13790/; https://mar.uitm.edu.my/
• Institution: Universiti Teknologi Mara

The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an...