Ferry, Laurence; Midgley, Henry - In: Accounting, Auditing & Accountability Journal 35 (2021) 2, pp. 413-438
Purpose: The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit independence. The study shows...