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Decision usefulness of cash and accrual information : public sector managers' perceptions

Andriani, Yeny; Kober, Ralph; Ng, Juliana - In: Australian accounting review 20 (2010) 2, pp. 144-153

Persistent link: https://www.econbiz.de/10003993089

Mind your accruals: perceived usefulness of financial information in the Australian public sector under different accounting systems

Kober, Ralph; Lee, Janet; Ng, Juliana - In: Financial accountability & management : in governments, … 26 (2010) 3, pp. 267-298

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GAAP, GFS and AASB 1049 : perceptions of public sector stakeholders

Kober, Ralph; Lee, Janet; Ng, Juliana - In: Accounting and finance : journal of the Accounting … 53 (2013) 2, pp. 471-496

Persistent link: https://www.econbiz.de/10009751228

Effect of outsourcing public sector audits on cost-efficiency

Chong, Kar-ming; Dolley, Colin; Houghton, Keith A.; … - In: Accounting and finance : journal of the Accounting … 49 (2009) 4, pp. 675-695

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The Effect of Contracting-Out Audits on Resource Allocation and Efficiency in Public Sector Audits

Chong, Kar-Ming; Dolley, Colin; Houghton, Keith A.; … - 2011

Significant changes in public sector have impacted on the operations of government audit offices in several countries, notably, Australia, New Zealand, Canada, United Kingdom and the United States. Government audit offices are required to operate in a more contestable or market-like environment,...

Persistent link: https://www.econbiz.de/10014035060