Determinants of auditee adoption of audit recommendations
Local government auditors’ perspectives
Bibliographic Data
| ID | 20201142 |
|---|---|
| Authors | Stephen Kwamena Aikins |
| Year | 2012 |
| Volume | 24 |
| Issue | 2 |
| Pages | 195-220 |
| Publication date | 2012-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-24-02-2012-b002 |
| OpenAlex | W3124239493 |
| Language | EN |
| Citations received | 3 |
| References cited | 12 |
This research determines the impact of local government’s internal audit process on the audit client management’s adoption of audit recommendations. Publicity of financial and operational problems in government in recent years has led to concerns about the quality of government audits, the extent of public managers’ adoption of audit recommendations, as well as citizen demand for accountability in government. In spite of this, the importance of the government audit process in ensuring accountability has gained little attention in public management research. A survey of local government audit executives was conducted to determine various aspects of the local government internal audit process and their relationships with audit client management’s adoption of audit recommendations. Results show that client management’s adoption of audit recommendation is a function of auditor professional designation, due diligence, client relations, documentation and tracking of audit recommendations, as well as of follow-up audits to verify implementation of agreed-upon action plans
Accountability · Audit · Audit evidence · Audit plan · Business · Chief audit executive · Control environment · External auditor · Information technology audit · Internal audit · Joint audit · Local government · Performance audit · Political science · Public relations · Quality audit · Auditing, Earnings Management, Governance · Public Administration · Public Policy and Administration Research · Risk Management in Financial Firms · Accounting
Theory of the firm
A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits
Accounting and auditing for local governments in the U.S. and the U.K
The determinants of perceived audit quality and auditee satisfaction in local government
Compliance reporting decisions in municipal audits
Public Agencies and Private Firms
The Activist Auditor
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,3 |
| Citation span | 2016 - 2023 (8) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |