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,...

Purpose Facing budgetary challenges, successive Australian Governments have chosen to proportionally reduce public expenditure on universities relative to levels of activity in both teaching and research. The question asked in this paper is whether Australia’s universities increased their...