Title
Audit Committees And Accountability In Local Government: A National Survey
Keywords
Accountability; Audit committee; Best practices; Ethics; Local government
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. © 2003, Taylor & Francis Group, LLC.
Publication Date
1-1-2003
Publication Title
International Journal of Public Administration
Volume
26
Issue
4
Number of Pages
329-362
Document Type
Article
Personal Identifier
scopus
DOI Link
https://doi.org/10.1081/PAD-120019224
Copyright Status
Unknown
Socpus ID
85050168636 (Scopus)
Source API URL
https://api.elsevier.com/content/abstract/scopus_id/85050168636
STARS Citation
West, Jonathan P. and Berman, Evan M., "Audit Committees And Accountability In Local Government: A National Survey" (2003). Scopus Export 2000s. 1913.
https://stars.library.ucf.edu/scopus2000/1913