Parker, Lee D.; Jacobs, Kerry; Schmitz, Jana - In: Accounting, Auditing & Accountability Journal 32 (2018) 1, pp. 280-306
Purpose: In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders...