Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing 1978-84

Article Abstract:

The responses of the state auditor during the introduction of efficiency auditing by the Commonwealth Auditor-General between 1978-1984 are examined, with the aim of exposing methods used to restrict state audit and maintain the executive's hegemony in state audit. Efficiency auditing involved Commonwealth Auditors-General in prolonged conflict with the executive and its agencies. Financial audit was not as threatening to the Auditor-General and the executive as it was undertaken under well defined standards and had a clear and definable criteria of assessment.

Auditing, Practice, Auditors

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From the East - stories about accountants in Asia

Article Abstract:

An investigation of the organization of accounting practitioners in China, the Philippines, Japan, Malaysia and Brunei Darussalam gives a valuable insight into the organization of accounting practitioners in Asia and the impact of accounting practitioners in the region. This research raises questions about relations between state, market, polity and accountants, as well as challenging existing theories. Considering the contribution of accounting practitioners forms the basis for further research on a number of related subjects.

Accounting Methods, Editorial, Accounting, Influence, Asia, Accountants

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