scholarly journals The development of performance auditing in Taiwan

2018 ◽  
pp. 201-219
Author(s):  
Kai-Hung Fang ◽  
Tsai-tsu Su
Keyword(s):  
Performance Auditing

The Construction of Engineering Projects Environmental Performance Auditing

2013 ◽  
Vol 834-836 ◽  
pp. 2045-2048
Author(s):  
Xiao Ning Qu
Keyword(s):  
Environmental Performance ◽  
Internal Audit ◽  
Engineering Project ◽  
Whole Process ◽  
Social Audit ◽  
Multi Level ◽  
Performance Auditing ◽  
And Control ◽  
The Impact ◽  
Engineering Projects

The Environmental performance auditing is one professional audit that auditing the environmental performance of engineering project. We construct a multi-level auditing network in the whole process of project. That network can be divided into government audit, social audit and internal audit. And with which we predict, evaluate and control the impact on environmental effectively.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

scholarly journals Corporate governance, ownership and control: A review of recent scholarly research

2018 ◽  
Vol 14 (1) ◽  
pp. 50-56 ◽  
Author(s):  
Alex Kostyuk ◽  
Yaroslav Mozghovyi ◽  
Dmytro Govorun
Keyword(s):  
Corporate Governance ◽  
Corporate Ownership ◽  
Board Diversity ◽  
Existing Problems ◽  
The Past ◽  
Corporate Governance Mechanisms ◽  
Wide Range ◽  
Recent Trends ◽  
Performance Auditing ◽  
And Control

This manuscript is aimed at highlighting the most recent trends in corporate governance, ownership and control based on the manuscripts presented at the international conference “Corporate Governance, Ownership and Control” that took place in Rome on February 27, 2018. We have also used reputable papers published in the relevant academic journals in the past to support the arguments stated by the authors of the papers, presented at the conference. This paper covers a wide range of corporate governance topics in corporate ownership and control toward corporate governance mechanisms, such as board of directors, the board diversity, directors’ remuneration, firm performance, auditing and accounting, etc. We saw a growing interest of researchers to widen the scope of their major research to link it to corporate ownership and control issues. Currently, corporate governance research follows two major routs: classical empirical corporate governance research and multidisciplinary research aimed at findings non-conventional methods to solution of existing problems.

‘Boomerang effect’: the bottleneck of public policy analysis in Turkey

2018 ◽  
pp. 35-50
Author(s):  
Akif Argun Akdoğan
Keyword(s):  
Public Policy ◽  
Strategic Planning ◽  
Poor Performance ◽  
Policy Tools ◽  
Policy Cycle ◽  
The Poor ◽  
Administrative Culture ◽  
Boomerang Effect ◽  
Performance Auditing ◽  
And Performance

This chapter seeks to explain the poor performance of public policy tools in Turkey through strategic planning and performance auditing utilising the “boomerang effect” concept mainly used in communication studies. For this analysis the study follows the steps of the heuristic public policy cycle model. After clarifying the transfer process of strategic planning and performance auditing to the Turkish administrative system, the study focuses on the implementation of these policy tools. Demonstrating the poor performance of these tools with reference to some empirical studies, the chapter discusses four reasons of non-implementation of policy tools, namely the exposure of political power to public scrutiny, Turkish administrative culture, lack of domestic contribution and the leverage power of international and regional organizations.

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