Purpose – Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility and integrity of public finances and contribute to a better management of public resources. A survey was carried...

Purpose – To examine the enabling legislation of European Union (EU) member country supreme audit institutions (SAIs) for their accountability to parliament and independence from the executive arm of government. Design/methodology/approach – The sample comprises the SAIs of the 25 EU member...

This book offers the first intellectual biography of the Anglo Australian economist, Colin Clark. Despite taking the economics world by storm with a mercurial ability for statistical analysis, Clark’s work has been largely overlooked in the 30 years since his death. His career was punctuated...