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Title: Audit Committees and Accountability in Local Government: A National Survey
Authors: West, Jonathan P.
Berman, Evan M.
Contributors: 社科院
Date: 2003
Issue Date: 2018-11-20 09:17:12 (UTC+8)
Abstract: Financial scandals in city governments have received increased publicity in recent years. Audit committees have been suggested as a way review and improve standards and procedures for financial accountability. Audit committees assist local government managers in overseeing and monitoring the financial accounting and auditing process. They provide a communication link between elected officials, municipal managers, and independent auditors. This study relies on national survey data to examine the prevalence, role, and composition of audit committees in cities with populations over 65,000 and the conditions affecting their use and effectiveness. Interviews and a brief case study supplement survey data to provide richer detail regarding the performance of audit committees in ensuring improved accountability.
Relation: International Journal of Public Administration, Vol.26 Issue 4 , Pages 329-362
Data Type: article
Appears in Collections:[亞太研究英語博/碩士學位學程(IDAS/IMAS) ] 期刊論文

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