The Accountability and Independence of the Auditors‐General of Australia: A Comparison of their Enabling Legislation

Michael De Martinis · Colin Clark

18 citations0/0 files storedAustralian Accounting Review

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Auditing, Earnings Management, Governance Administrative Law and Governance Public Policy and Administration Research

Abstract

This paper compares the enabling legislation of the nine auditors‐general of Australia from perspectives of public‐sector accountability and auditor independence. Following on from the Joint Committee of Public Accounts (JCPA) 1989 and 1996 reports, and in particular English and Guthrie (2000), this study finds general similarities in the enabling legislation for all auditors‐general, and striking similarities between the legislation of the commonwealth and Victoria. The policy implications of this study's findings are that for all auditors‐general provisions in their enabling legislation could be further strengthened

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References

1998Public Sector Accounting and Accountability in Australia 2002Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria 1994Independence and the State Auditor in Britain: A Constitutional Keystone or a Case of Reified Imagery?2000Mandate, Independence and Funding: Resolution of a Protracted Struggle Between Parliament and the Executive Over the Powers of the Australian Auditor‐General 1997Managerialism, Accountability and Democracy: A Victorian Case Study 1996Some Thoughts about the Roles, Responsibilities and Future Scope of Auditors‐General 1997The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism 1996Executive Encroachments on the Independence of the Commonwealth Auditor‐General

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