Family Practitioner Committees (FPCs) became independent health authorities as of 1 April 1985. Their remit was to be more responsive to public demands, be accountable directly to the Secretary of State for service delivery and to ensure comprehensive plans in consultation with the professions...

This study compares the cost-efficiency of 'in-house' and outsourced to private sector audit supplier arrangements to deliver financial audits in the public sector by examining audit cost-efficiency within the context of the public sector arrangement at one state in Australia (Western...

The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee....

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...