Accounting, Auditing & Accountability Journal: Volume 2 Issue 3

Efficiency Auditing by the Australian Audit Office: Reform and Reaction under Three Auditors‐General

Peter Hamburger

The efficiency audit programme of the Australian Audit Office,which began officially in 1979, was the first substantial move towardsperformance auditing in Australia. The history…

Bankers’ Perceptions of Factors Affecting Auditor Independence

Ferdinand A. Gul

This study examines the effects of audit committees, clientfinancial condition, management advisory services, competition and auditfirm size on New Zealand bankers′ perceptions of…

Reforms and Myths – A History of Swedish Municipal Accounting

Lars‐Eric Bergevarn, Olov Olson

The article deals with the development of Swedish municipalaccounting since the middle of the last century to the present time. Thearticle focuses on reforms of accounting norms…