Audit Committees in Scottish Local Authorities 1998—2005
Bibliographic Data
| ID | 6113159 |
|---|---|
| Authors | William Henry (Glasgow Caledonian University), W M Henry (Glasgow Caledonian University, corresponding author), Margaret Crawford (Glasgow Caledonian University, corresponding author), Melina Manochin (0000-0003-2730-5587, Aston University, corresponding author), James Mckendrick (0000-0003-1040-903X, Glasgow Caledonian University, corresponding author), Brenda Porter (Victoria University of Wellington, corresponding author), William Stein (0000-0003-2229-7389, Glasgow Caledonian University, corresponding author) |
| Year | 2007 |
| Volume | 22 |
| Issue | 3 |
| Pages | 303-318 |
| Publication date | 2007-07-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Public Policy and Administration (JOURNAL) |
| Journal identifiers | ISSN: 0952-0767 • E-ISSN: 1749-4192 |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/0952076707075897 |
| OpenAlex | W1489035727 |
| Language | EN |
| References cited | 7 |
During the last 15 years corporate governance has become increasingly prominent in the public sector. The Audit Commission's 1993 report on probity in local government recommended the establishment of audit committees. However, progress on this was slow, as demonstrated by a survey of Scottish local authorities by the authors in 1998. Recent major changes in government in Scotland at both a local and national level have prompted councils to improve the accountability, openness and integrity of their operations. One major aspect of this exercise was the formation of scrutiny committees to provide objective scrutiny of the process and audit committees were the most common vehicle for this. This article explores recent developments in Scottish local government and their impact on audit committees. The article also reports the results of a 2005 survey of Scottish local authorities and compares these with the 1998 survey. This indicates a significant growth in the number of audit committees in Scottish councils and although the level of their perceived effectiveness is patchy, they are a more important feature of local government than they were in 1998
Accountability · Audit · Audit Committee · Business · Chief audit executive · Commission · Corporate governance · Internal audit · Joint audit · Local government · Openness to experience · Political science · Public sector · Scrutiny · Law · Local Government Finance and Decentralization · Public Administration · Public Policy and Administration Research · Regulation and Compliance Studies · Accounting · Finance
| Citation velocity | historical |
|---|---|
| Highly cited | No |