1

Literature on performance auditing

and Supreme Audit Institutions

January 2016

A - D ................................................................................................................................. 2

E - H .................................................................................................................................. 8

I - L ................................................................................................................................. 14

M - O .............................................................................................................................. 19

P - R ................................................................................................................................ 23

S - U ................................................................................................................................ 27

V - Z ................................................................................................................................ 31

2

A - D

1. Adams, N. (1986), Efficiency auditing in the Australian National Audit Office, Australian

Journal of Public Administration, 3, 189-199

2. Ahlbäck Ö. S., Bringselius, L. (2014), Professionalism and Organizational Performance in the Wake of New Managerialism, European Political Science Review (forthcoming)

3. Alon, G. (2007), State Audit and the Media as the Watchdogs of Democracy - A Comparative View, Iyunim - The Periodical of the Office of the State Comptroller and Ombudsman, Volume 61, 55-100

4. Alwardat, Yousef A. (2010) External auditors and clients: an investigation of perceptions of value for money (VfM) audit practices in the UK public sector. PhD thesis, University of Westminster, Harrow Business School, 280p.

5. Arena, M., Jeppesen, K. (2010), The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case, International Journal of Auditing, 14, 111–129

6. Arnaboldi, M.A., Lapsley, I. (2008), Making Management Auditable: The Implementation of Best Value in Local Government, Abacus, Vol. 44, Issue 1, 22–47

7. Arthur, A., Rydland, L.T., Amundsen, K. (2012), The User Perspective in Performance Auditing—A Case Study of Norway, American Journal of Evaluation, 33 - 44

8. Azuma, N. (2003), The Role of the Supreme Audit Institutions in NPM: International Trend, Government Auditing Review, Board of Audit of Japan, March 2003, 85-106

9. Azuma, N. (2004), Performance Measurement of Supreme Audit Institutions, Government Auditing Review, Board of Audit of Japan, March 2004, 65-94

10. Azuma, N. (2005), The Role of the Supreme Audit Institutions in New Public Management (NPM): the Trend of Continental Countries, Government Auditing Review, Board of Audit of Japan, March 2005, 69-84

11. Backhaus, J.G. (1994), The economic functions of supreme auditing institutions: Purpose of the conference, European Journal of Law and Economics, No 2, 81-84

12. Backhaus, J.G. (2007), Fiscal Sociology: Public Auditing, Peter Lang Publishing, 213 p.

13. Balls, H.R. (1978), The watchdog of Parliament: the centenary of the legislative audit, Canadian Public Administration, Volume 21, Issue 4, 584-617

14. Barrett, P. (2010), Performance auditing - what value, Public Money & Management, Vol. 30, Issue 5, 271 – 278

15. Barrett, P. (2011), Where You Sit Is What You See: The Seven Deadly Sins of Performance Auditing. Implications for Monitoring Public Audit Institutions, Australian Accounting Review, Volume 21, Issue 4, 397–405

16. Barret, P. (2012), Performance auditing—addressing real or perceived expectation gaps in the public sector, Public Money & Management, March, 129-136

3

17. Bartel, R., Schneider, F. (1990), Efficiency and Effectiveness Control Based on Economic Analysis: The Example of the Austrian Court of Audit, 36 p.

18. Barton, A. (2008), New Labour’s Management, Audit and ‘What Works’ Approach to Controlling the ‘Untrustworthy’ Professions, Public Policy and Administration, 263–277

19. Barzelay, M. (1997), Central Audit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD, Governance: An International Journal of Policy, Administration and Institutions, Vol. 10, No. 3, 235-260

20. Bawole, J.N., Ibrahim, M. (2015), Contesting Claims on Measuring Performance in the Public Sector Using Performance Audits: Evidence from the Literature, Public Organization Review, 15 p.

21. Beauchamp, C. (1990), National Audit Office: its role in privatization, Public Money & Management, Summer, 55-58

22. Beauregard, N. (2004), Le Vérificateur général du Québec et la vérification d'optimisation des ressources: évolution et perspectives, Canadian Public Administration, Issue 2, 207-224

23. Behn, R.D. (2001), Rethinking Democratic Accountability, Brookings Institution Press, Washington D.C., 317 p.

24. Bemelmans-Videc, M.L. (1998), De Algemene Rekenkamer: controlenormen en - stijlen in een veranderende bestuurlijke context, in Hertogh, M.L.M., Huls, N.J.H., Wilthagen, A.C.J.M., Omgaan met de onderhandelende overheid. Rechtstaat, onderhandelend bestuur en controle. Amsterdam University Press, 221 p., 89-117

25. Bemelmans-Videc, M.L., Fenger, H.J.M. (1999), Harmonizing Competing Rationalities in Evaluating Governance. Knowledge, Technology & Policy, Vol. 12 Issue 2, 38-51

26. Bemelmans-Videc, M.L. (2000), Over het beoordelen van “goed” bestuur. In: Nelissen, N., Goverde, H., Van Gestel, N., Bestuurlijk vermogen. Analyse en beoordeling van nieuwe vormen van besturen. Uitgeverij Coutinho, 452 p., 355-383

27. Bemelmans-Videc, M.L, de Vries, M. (2010), Ontwikkelingen in de evaluatie van overheidshandelen, in: Aardema, H., Derksen, W., Herweijer, M., de Jong, P. (red.), Meerwaarde van de bestuurskunde. Liber Amicorum voor prof. dr. Arno F.A. Korsten, Boom Lemma uitgevers, Den Haag, 301 p., 127-135

28. Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B. (2007), Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p.

29. Bergman, C. (2007), Newspaper Coverage of Issues Raised in Reports of the Israeli State Comptroller, Lyunim - The Periodical of the Office of the State Comptroller and Ombudsman, Volume 61, 101 - 129

30. Berry, F.S., Turcotte, J.W., Latham, S.C. (2002), Program Evaluation in State Legislatures: Professional Services Delivered in a Complex, Competitive Environment, New Directions for Evaluation, No. 95, Fall, 73-88

31. Bezruki, D., Mueller, J., McKim, K. (1999), Legislative Utilization of Evaluations, New Directions for Evaluation, No 81, Spring, 11-22

4

32. Blume, L., Voigt, S. (2007), Supreme Audit Institutions: Supremely Superfluous ? - A Cross Country Assessment, 25 p.

33. Blume, L., Voigt, S. (2011), Does organizational design of supreme audit institutions matter? A cross-country assessment, European Journal of Political Economy, 27(2), 215-229

34. Blume, L., Voigt, S. (2013), The Economic Effects of Constitutional Budget Institutions, European Journal of Political Economy, 29, 236-251

35. Bourn, J (2007). Public Sector Auditing: Is it Value for Money ? John Wiley & Sons, 426 p.

36. Bonollo, E. (2013), National Audit Courts in a Public Sector under Stress: From “Watchdog” to “Sheepdog” Function, Proceedings of 22nd International Business Research Conference, Madrid, Spain, 9 - 10 September 2013, 18 p.

37. Bovens, M., Schillemans, T., ‘T Hart, P. (2008), Does public accountability work ? An assessment tool, Public Administration, Vol. 86, No. 1, 225-242

38. Bowerman, M. (1994), The National Audit Office and the Audit Commission: cooperation in areas where their VFM responsibilities interface, Financial Accountability and Management, 10 (1), 47-63

39. Bowerman, M. (1996), The rise and fall of value for money auditing, in: Lapsley, I., Mitchell, F. (eds.), Accounting and Performance Measurement – Issues in the Private and Public Sectors, Paul Chapman Publishing, London, 193-212

40. Bowerman, M., Helen, R, Humphrey, C. (2000), In Search of the Audit Society: Some Evidence from Health Care, Police and Schools, International Journal of Auditing, 4, 71-100

41. Bowerman, M., Humphrey, C. (2001), Should non-financial performance information be audited ? – the case of public service agreements in UK government, Australian Accounting Review, 11, 3, 35-43

42. Bowerman, M., Humphrey, C. (2002), Limiting the Scope of Central Government Audit: A Constitutional Problem or a Sensible Solution ? , in Montesinos, V., Vela, J.M. (eds.), Innovations in Governmental Accounting, Kluwer Academic Publishers, 331-341

43. Bowerman, M., Humphrey, C., Owen, D. (2003), Struggling for supremacy: the case of UK public audit institutions, Critical Perspectives on Accounting, Vol. 14 Issue 1/2, 1-22

44. Bringselius, L. (2008), Personnel Resistance in Public Professional Service Mergers: the Merging of Two National Audit Organizations, Lund Studies in Economics and Management Lund: Lund Business Press, Ph D, 336 p.

45. Bringselius, L. (2011), Performance audit at the Swedish Supreme Audit Institution (SAI). The Lund Institute of Economic Research Report Series, no. 2011–01. Lund: Lund University, 23 p.

46. Bringselius, L. (2012), Efficiency, economy and effectiveness –but what about ethics? The portfolio of Supreme Audit Institutions. A paper presented at the EIASM conference in Milan 2012, 13 p.

47. Bringselius, L. (2014), The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media?, Financial Accountability & Management, 30(1), 75-94

5

48. Bringselius, L. (2015), In the absence of a Public Accounts Committee, in: Zahirul Hoque (ed.), Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices, London/New York, Routledge, 342 p.

49. Bringselius, Lemne, M. (2015), Appointments Shrouded in Mystery. The profiles of ten Swedish Auditors-General. A paper to the Lund Public Management Workshop 24th of September 2015 at Lund University, 18 p.

50. Bringselius, L., Lonsdale, J., Auditing in the public sector: The case of Supreme Audit Institutions. Routledge (London/New York) (forthcoming: 2015/2016)

51. Broadbent, J., Laughlin, R. (1997), Evaluating the "New Public Management" Reforms in the UK : a Constitutional Possibility, Public Administration, Vol. 75, 487-507

52. Broadbent, J., Laughlin, R. (2003), Control and Legitimation in Government Accountability Processes: The Private Finance Initiative in the UK, Critical Perspectives on Accounting, 23-48

53. Broadbent, J., Gill, J., Laughlin, R. (2008), Identifying and controlling risk: The problem of uncertainty in the private finance initiative in the UK’s National Health Service, Critical Perspectives on Accounting, 19, 40–78

54. Brodtrick, O. (2004), How does an auditor general’s office see itself, Canadian Public Administration, 225-242

55. Brooks, R.A. (1996), Blending Two Cultures: State Legislative Auditing and Evaluation, New Directions for Program Evaluation, No. 71, San Francisco, Jossey-Bass Publishers, p. 15-28

56. Brown, R. (1979), The effectiveness of legislative programme review, Transaction Publishers, 157 p.

57. Brown, R. (1980), Auditing and public administration: the unrealized partnership, Public Administration Review, May / June, 259-265

58. Brown, R. (1985), On the State of State Auditing: Analysis, Reflections. Public Budgeting & Finance, Summer 1985, 75-88

59. Brown, R. (1988), State Evaluation in a Legislative Environment: Adapting Evaluation to Legislative Needs, New Directions for Program Evaluation, No. 38, San Francisco, Jossey-Bass Publishers , 49-61

60. Bruce, D. (2011), Measuring outputs, neglecting outcomes. The Auditor General’s role in SAPS performance assessments, SA Crime Quarterly no 38, 3-13

61. Brunsson, N., Jacobsson, B. (2005), A world of standards, Oxford University Press, 198 p.

62. Campbell-Smith, D. (2008), Follow the money: The Audit Commission, Public Money and the Management of Public Services (1983-2008), Penguin Books, 768 p.

63. Candela, A.A. (2015), The impact of Performance Audit Reports on Media and Parliament, Masterpaper, Master of European Politics and Policies, 2014-2015, 75. p.

64. Canello, J., Hidalgo, F.D., Lima, R. Can Politicians Police Themselves? Natural Experimental Evidence from Brazil’s Audit Courts, February 23, 2015, 34 p.

6

65. Carlos Alberto Sampaio de Freitas, Tomás de Aquino Guimarães (2007), Isomorphism, Institutionalization and Legitimacy: Operational Auditing at the Court of Auditors, Brazilian Administration Review, Vol. 4, n. 1, 35-50

66. Chelimsky, E. (1991), Comparing and Contrasting Auditing and Evaluation, in Friedberg, A., Geist, B., Mizrahi, N., Sharkansky, I. (eds.), State Accountability and Audit: A Book of Readings. Jerusalem, State Comptroller's Office, 136-152

67. Chelimsky, E. (1996), Auditing and Evaluation: Whither the Relationship, New Directions for Program Evaluation, No. 71, San Francisco, Jossey-Bass Publishers, 61-67

68. Chelimsky, E. (2007), On Fulfilling the Accountability Purpose in Audit and Evaluation: Integrating Politics and Public Involvement, in: United Nations, Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, Department of Economic and Social Affairs, New York, 2007, 201 p., 115 – 142

69. Chelimsky, E. (2007), Factors Influencing the Choice of Methods in Federal Evaluation Practice, New Directions for Evaluation, 113, Spring, 13-33

70. Chelimsky, E. (2009). Integrating evaluation units into the political environment of government: The role of evaluation policy. In Trochim, W.M.K., Mark, M. M. & Cooksy L. J. (Eds.), Evaluation policy and evaluation practice. New Directions for Evaluation, 123, 51–66

71. Christensen, T., Lægreid, P, Roness, P.G. (2002), Increasing Parliamentary Control of the Executive? New Instruments and Emerging Effects, The Journal of Legislative Studies, 8:1, 37-62

72. Clark, D. (2001), The Changing Face of Audit and Evaluation in Government: a Franco-British Comparison, Public Policy and Administration, Vol. 16, No. 4, 20-33

73. Clark, C., De Martinis, M. (2003), Transformation of public sector auditing in Southern African countries: comparing the independence and accountability of Supreme Audit Institutions, Journal of Public Administration, Vol. 38, No. 2, 118-132

74. Clark, C., De Martinis, Krambia-Kapardis (2007), Audit quality attributes of European Union supreme audit institutions, European Business Review, Vol. 19, Issue 1, 40-71

75. Clark, I.D., Swain, H. (2005), Distinguishing the real from the surreal in management reform: suggestions for beleaguered administrators in the government of Canada, Canadian Public Administration, Vol. 48, No. 4, 453-476

76. Colquhoun, P. (2011), The Production of Legitimacy in New Zealand Local Government Auditing, 22 p.

77. Conings, V., Sterck, M. (2006), De praktijk van performance audit vergeleken – Nederland, Canada en het Verenigd Koninkrijk, Vlaams Tijdschrift voor Overheidsmanagement, 4-10

78. Cope, S., Goodship, J. (2002), The Audit Commission and Public Services: Delivering For Whom ? Public Money & Management, October - December 2002, 33-40

79. Dahanayake, S.J., Jacobs, K. (2010), Value for money auditing in the state of Victoria: the early period. Accounting History Conference-2010 Wellington, New Zealand, 18-20 August 2010, 32 p.

7

80. Davey, K. (2009), Making Government Accountable. Local Government Audit in Postcommunist Europe, Open Society Institute, 330 p.

81. Davis, D.F. (1990), Do You Want a Performance Audit or a Program Evaluation ?, Public Administration Review, 50, 35-41

82. Davis, H., Downe, J., Martin, S. (2004), The changing role of Audit Commission inspection of local government, Joseph Rowntree Foundation, 50 p.

83. Dekker, P., Leeuw, F. (1989), Program Evaluation and Effectiveness Auditing: Definitions, Models and Practice, in Becker, H., Van Krefeld, D. (eds.), Program Evaluation, Utrecht, Van Arkel

84. De Martinis, M., Clark, C. (2003), The Accountability and Independence of the Auditors-General of Australia: A Comparison of Their Enabling Legislation, Australian Accounting Review, Vol. 13/3, 26-35

85. Demirag,I.S., Khadroo, I. (2008), Accountability and Value for Money in Private Finance Initiative Contracts, Financial Accountability & Management, Vol. 24, Issue 4, 455-478

86. Desmedt, E. (2014), De impact van de performance audits van het Rekenhof. Survey bij ambtenaren van de federale overheid. Masterproef aangeboden tot het verkrijgen van de graad van Master of Science in het Overheidsmanagement en –beleid, Katholieke Universiteit Leuven, Faculteit Sociale Wetenschappen, Academiejaar 2013-2014, 117 p.

87. Desmedt, E. & Pattyn, V. (2015). De impact van de performance audits van het Rekenhof. Survey bij ambtenaren van de federale overheid. Vlaams Tijdschrift voor Overheidsmanagement, nr. 3, 103-120

88. Desomer, I. (2010), Overheidsaudit door het Rekenhof – Naar een beter presteren en functioneren van de publieke sector, Audit, Control & Governance, Nr. 17, Jg. 13, weken 39 en 40, 8 p.

89. Desomer, I., Van Loocke, E. (2010), Performance audit van het Rekenhof: bijdrage tot een efficiënte en effectieve overheid ? VTOM, nr. 1, p. 41-48

90. Desomer, I., Put, V., Van Loocke, E. (2013), Performantie-audits uitgevoerd door het Rekenhof, in: Informatiecentrum voor het Bedrijfsrevisoraat (ed.), De performantie-audit in de publieke sector en de non-profit sector, Maklu Uitgevers, 340 p., pp. 43-67

91. Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) & INTOSAI (eds.) (2013), Supreme Audit Institutions. Accountability for Development, Nomos Publishers, 281 p.

92. De Vries, G.J. (2000), Beleidsdynamica als sociale constructie. Een onderzoek naar de doorwerking van beleidsevaluatie en beleidsadvisering. Eburon Delft, 264 p.

93. Dillon, M.C. (1985), Developments in the public sector audit: How effective are efficiency audits ? Australian Journal of Public Administration, 3, 247-269

94. Dirsmith, M.W., Covaleski, M.A., McAllister, J.P. (1985), Of Paradigms and Metaphors in

Auditing Thought, Contemporary Accounting Research, 2 (1), 46-68

95. Dirsmith, M., McAllister, J. (1982), The organic vs. the mechanistic audit, Journal of Accounting, Auditing & Finance, Vol. 6 Issue 1, 60-74

8

96. Dirsmith, M., Fogarthy, T.J., Gupta, P. (2000), Institutional pressure and symbolic displays in a GAO context, Organization Studies, 21, 515-537

97. Divorski, S. (1996), Differences in the Approaches of Auditors and Evaluators to the Examination of Government Policies and Programs, New Directions for Program Evaluation, No. 71, San Francisco, Jossey-Bass Publishers, p. 7-14

98. Djunga, W. (1993), Contrôle externe des finances publiques type Latin. Etude comparative de l’importance des cours des comptes de Belgique, de France et du Zaïre, ainsi que de l’impact de leur contrôle sur l’exécution du budget de l’Etat et sur les interventions du Trésor au profit des organismes d’intérêt public. Bruylant Bruxelles, 1993, 405 p.

99. Dolmans, L.J.F. (1987), De Algemene Rekenkamer en de doelmatigheid van de rijksdienst, Beleid en Maatschappij, 1, 18-29

100. Dolmans, L.J.F. (1989), Naar supervisie en meer aandacht voor de doelmatigheid. De Algemene Rekenkamer tussen 1945 en 1988, in: Margry, P.J., Van Heukelom, E.C., Linders, A.J.M., Van Camere vander Rekeninghen tot Algemene Rekenkamer. Zes eeuwen Rekenkamer. Gedenkboek bij het 175-jarigbestaan van de Algemene Rekenkamer, SDU ’s Gravenhage, 1989, 544 p., 377-430

101. Dolmans, L.J.F., Leeuw, F.L. (1997), Performance auditing. Vraagtekens bij de effectiviteit van een onderzoekstraditie. in: NIVRA, Naar een doelmatiger overheid. Goed georganiseerd mensenwerk, 132 p., 81-88

102. Downe, J., Grace, C., Martin, S., Nutley, S. (2008), Best Value Audits in Scotland: Winning Without Scoring? The Twelfth Annual Conference of the International Research Society for Public Management, 15 p.

103. Dunleavy, P., Gilson, C., Bastow, S., Tinkler, J. (2009), The National Audit Office, the Public Accounts Committee and the Risk Landscape in UK Public Policy, 52 p.

104. Dwiputrianti, S. (2011), Effectiveness of Public Sector Audit Reports in Indonesia (Preceding and Following Audit Reform), Thesis Submitted for the Degree of Doctor of Philosophy Crawford School of Economics and Government College of Asia and the Pacific Canberra, Australia, March, 2011

E - H

105. Elliott, J. (2002), The impact of intensive ‘value for money’ performance auditing in educational systems, Educational Action Research, Volume 10, Number 3, 499-506

106. English, L., Guthrie, J. (2000), Mandate, Independence and Funding: Resolution of a Protracted Struggle Between Parliament and the Executive Over the Powers of the Australian Auditor-General, Australian Journal of Public Administration, 59(1), 98-114

107. English, L. (2003), Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria. Critical Perspectives on Accounting, Vol. 14, Issue 1/2, 51-76

9

108. English, L. (2006), Public Private Partnerships in Australia: an Overview of Their Nature, Purpose, Incidence and Oversight, University of New South Wales Law Journal, Volume 29(3), 250-262

109. English, L. (2007), Performance Audit of Australian Public Private Partnerships: Legitimizing Government Policies or Providing Independent Oversight ? Paper presented at the 2007 Conference of The Accounting & Finance Association of Australia and New Zealand, 40 p.

110. English, L. (2007), Performance audit of Australian Public Private Partnerships: legitimizing government policies or providing independent oversight ? Financial Accountability and Management, Vol. 23 No. 3, 313–336

111. English, L. (2008), Public Private Partnerships: Modernization in the Australian Public Sector. A dissertation submitted in fulfillment of the requirements for the degree of Doctor of Philosophy at The University of Sydney, 316 p.

112. Etverk, J. (2002), Measuring performance audit effectiveness: the case of Estonia. Master Thesis, University of Tartu, 63 p.

113. Everett, J. (2003), The politics of comprehensive auditing in fields of high outcome and cause uncertainty. Critical Perspectives on Accounting, Vol. 14 Issue 1/2, 77-104

114. Ferraz, C., Finan, F.(2007), Electoral accountability and corruption in local governments: Evidence from audit reports. Institute for the Study of Labor, Discussion Paper No. 2843, 48 p.

115. Ferraz, C., Finan, F.(2007), Exposing corrupt politicians: The effects of Brazil’s publicly released audits on electoral outcomes. Institute for the Study of Labor, Discussion Paper No. 2836, Bonn, 51 p.

116. Flesher, D.L., Zarzeski, M.T. (2002), The roots of operational (value for money) auditing in English speaking countries. Accounting and Business Research, 32 (2), 93-104

117. Flinders, M. (2001), The Politics of Accountability in the Modern State, Ashgate, 436 p.

118. Flinders, M. (2011), Daring to be a Daniel: The Pathology of Politicized Accountability in a Monitory Democracy, Administration & Society, 43(5) 595–619

119. Free C., Radcliffe, V. (2009), Accountability in Crisis: The Sponsorship Scandal and the Office of the Comptroller General in Canada, Journal of Business Ethics, Vol. 84, No. 2, 189-208

120. Frey, B.S. (1994), Supreme Audit Institutions: A Politico-Economic Analysis, European Journal of Law and Economics, No 3, 169-176

121. Fricke, J.G. (1991), Quality assurance, program evaluation, and auditing: Different approaches to effective program management, Canadian Public Administration, Vol. 34, Issue 3, 435-452

122. Friedberg, A., Lutrin, C. (2004), Are the Watchdogs Really Watching? Assessment of Audit Institutions in the Fifty United States of America, Studies in State Audit, Vol. 60, 2004, 91-120 (Journal of the Office of the State Comptroller and Ombudsman of Israel)

123. Funkhouser, M., Yanjun Pu, Y. (2004), Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review, Chinese Public Administration Review, Volume 2, Numbers 3 – 4, 18-29

10

124. Funkhouser, M. (2008), Honest, Competent Government: The Promise of Performance Auditing, The IIA Research Foundation, 89 p.

125. Funkhouser, M. (2011), Accountability, performance and performance auditing: reconciling the views of scholars and auditors, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 209-230

126. Funnell, W. (1994), Independence and the State Auditor in Britain: A Constitutional Keystone or a Case of Reified Imagery, Abacus, Vol. 30, No 2, 175-195

127. Funnell, W. (1995),The Engendering of a Chimera: Sources of Independence for Australian Commonwealth State Audit, University of Wollongong, Faculty of Commerce - Accounting & Finance, Working Papers, 35 p.

128. Funnell, W. (1995), A Processual Analysis of the Responses of the Australian Commonwealth Audit Office to the Dilemmas of Efficiency Auditing 1978-84, University of Wollongong, Faculty of Commerce - Accounting & Finance, Working Papers, 38 p.

129. Funnell, W. (1997), The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism, Australian Journal of Public Administration, Vol. 56, No. 4, 87-105

130. Funnell, W. (1998), Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing, Accounting, Auditing & Accountability Journal, 436 – 458

131. Funnell, W. (2003), Enduring Fundamentals: Constitutional Accountability and Auditors-General in the Reluctant State. Critical Perspectives on Accounting, Vol. 14, Issue 1/2, 107-132

132. Funnell, W. (2011), Keeping Secrets ? Or What Government Auditors Might Not Need to Know. Critical Perspectives on Accounting, Vol. 22, issue 7, 714-721

133. Funnel, W., Wade, M. (2012), Negotiating the credibility of performance auditing, Critical Perspectives on Accounting, 435-450

134. Funnell, W. (2015), Performance Auditing and Adjudicating Political Disputes, Financial Accountability & Management, Vol.31(1), 92-111

135. Furubo, J.E. (2011), Performance auditing: audit or misnomer ? in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 22-47

136. Garde Sanchez, R., Rodriguez Bolivar, M.P., Alcaide Munoz, L. (2014), Are Spanish SAI's accomplishing INTOSAI's best practices code of transparency and accountability, Transylvanian Review of Administrative Sciences, No. 43 E, 122-145

137. Garrett, J. (1986), Developing State Audit in Britain, Public Administration, Vol. 64, Winter, 421-433

138. Gay, O., Winetrobe, B. (2003), Parliamentary Audit Scrutiny: Innovative and Effective?, London: Constitution Unit, UCL, 109 p.

139. Gay, O., Winetrobe, B. (2003), Officers of Parliament—Transforming the Role, London: Constitution Unit, UCL, 79 p.

11

140. Gay, O., Winetrobe, B. (2003), Parliamentary audit: the Audit Committee in comparative context. A report to the Audit Committee of the Scottish Parliament, Constitution Unit, University College London

141. Gay, O., Winetrobe, B. (2008), Parliament’s Watchdogs: At The Crossroads, London: Constitution Unit, UCL, 121 p.

142. Gendron, Y., Cooper, D.J, Townley, B. (2001). In the name of accountability – State auditing, independence and new public management. Accounting, Auditing and Accountability Journal, 14 (3), 278-310

143. Gendron, Y., Cooper, D.J, Townley, B. (2007), The construction of auditing expertise in measuring government performance, Accounting, Organizations and Society, 101–129

144. Gendron, Y, Paracini, H.G. (2006), Auditors as modern pharmakoi. On the auditing legitimacy paradox and the production of economic order, Working Paper for presentation at the Interdisciplinary Perspectives on Accounting Conference, Cardiff, July 2006, 28 p.

145. Gerald P. (2015), Cross-Jurisdictional Performance Audits: Impacts and options for the Australian National Audit Office; in: Wanna, J, Lindquist, E.A., Marshall, P., New Accountabilities, New Challenges, ANU Press, The Australian National University, Canberra, Australia, 443 p., 369-443

146. Glynn, J.J. (1985), Value for Money Auditing in the Public Sector, Prentice-Hall International, London, 212 p.

147. Glynn, J.J. (1985), Value for Money Auditing – An International Review and Comparison, Financial Accountability & Management, Winter 4 1985, 113-128

148. Glynn, J., Gray, A., Muphy, M., Vickerstaff, S. (1989), Human Resource Management Audit in Government, Public Money & Management, Winter, 35-42

149. Goetz, A.M., Jenkins, R. (2001), Hybrid Forms of Accountability: Citizen Engagement in Institutions of Public-Sector Oversight in India. Public Management Review, 3(3), 363-83

150. Gomez, S.E., Padia, N. (2014), Public Performance Audit Reports: Extent of Format Compliance: South Africa versus Australia, Global Review of Accounting and Finance Vol. 5. No. 1. March 2014. 13 – 26

151. Gong, T (2009), Institutional learning and adaptation: developing state audit capacity in China, Public Administration and Development, 29, 33–41

152. Gong, T (2009), Audit for Accountability in China: An Incomplete Mission. The Australian Journal of Public Administration, vol. 68, no. S1, S5–S16

153. Gonzalez, B., Lopez, A., Garcia, R. (2008), Supreme Audit Institutions and their communication strategies, International Review of Administrative Sciences, 435-461

154. González-Díaz, B., García-Fernández, R., López-Díaz, A. (2013), Communication as a Transparency and Accountability Strategy in Supreme Audit Institutions, Administration & Society, 45(5), 583–609

155. Goolsarran, S.W. (2007), The Evolving Role of Supreme Audit Institutions, The Journal of Government Financial Manager, 56 (3), 28-32

12

156. Grasso, P.G., Sharkansky, I. (2001), The Auditing of Public Policy and the Politics of Auditing. The U.S. GAO and Israel's State Comptroller, Governance: An International Journal of Policy, Administration and Institutions, Vol. 14, No. 1, 1-21

157. Gray, A., Jenkins, B., Glynn, J. (1992), Auditing the three E’s: The challenge of effectiveness, Public Policy and Administration, 7, 56-69

158. Gray, A., Jenkins, B., Segsworth, B. (eds.) (2002), Budgeting, Auditing and Evaluation. Functions and Integration in Seven Governments, Transactions Publishers, New Brunswick (USA) London (UK), 214 p.

159. Green, D., Singleton, J. (2009), The Watchdog: New Zealand's Audit Office 1840 to 2008, Otago, University Press; 208 p.

160. Grimwood, M., Tomkins, C. (1986), Value for Money Auditing - Towards Incorporating a Naturalistic Approach, Financial Accountability & Management, Vol. 2, issue 4, 251-272

161. Gronlund, A., Svardsten, F., Ohman, P. (2011), Value for money and the rule of law: the (new) performance audit in Sweden, International Journal of Public Sector Management, Vol. 24 No. 2, 2011, 107-121

162. Gunvaldsen, J.A., Karlsen, R. (1999), The Auditor as an Evaluator. How to Remain an Influential Force in the Political Landscape, Evaluation, Vol. 5 (4), 458-467

163. Gupta, P.P., Dirsmith, M.W., Fogarthy, T.J. (1994), Coordination and control in a government agency: contingency and institutional theory perspectives on GAO audits, Administrative Science Quarterly, 39, 264-284

164. Gustavson, M. (2012), Auditing the African State. International Standards and Local Adjustments. Dissertation for the degree of Doctor of Philosophy in Public Administration presented at the School of Public Administration, University of Gothenburg, 296 p.

165. Guthrie, J. (1987), Public Sector Audit of Programmes and Management in Australia, Managerial Auditing Journal, Volume 2, Issue, 3, 10 – 15

166. Guthrie, J. (1989), The Contested National Performance Auditing in Australia, The International Journal of Public Sector Management, Vol. 2, No. 3

167. Guthrie, J., English, L. (1997), Guarding the Independence of the Victorian Auditor-General and the Public Interest, Australian Accounting Review, Vol. 7, No. 1

168. Guthrie, J.E., Parker, L.D. (1999), A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque, Abacus, Vol. 35, No 3, 302-332

169. Guthrie, J., English, L.M., Laughlin, R., Broadbent, J. (2010), Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services, Australian Accounting Review No. 52 Vol. 20 Issue 1, 64-75

170. Hamburger, P. (1989), Efficiency auditing by the Australian Audit Office: reform and reaction under three Auditors-General, Accounting, Auditing & Accountability Journal, Vol. 2, No.3, 3-21

171. Hatherly, D.J., Parker, L.D. (1988), Performance Auditing Outcomes: A Comparative Study. Financial Accountability & Management, Vol. 4 Issue 1, 21 p

13

172. Havens, H.S. (1992), The Evolution of the General Accounting Office: From Voucher Audit to Program Evaluations, in Weiss, C.H., Organizations for Policy Analysis. Helping Government Think, Sage Publications, 289 p., 201-217

173. Hedger, E., Blick, A. (2008), Enhancing accountability for the use of public sector resources: How to improve the effectiveness of Public Accounts Committees. Prepared for: United Kingdom National Audit Office, Overseas Development Institute, 42 p.

174. Henkel, M. (1991), The new “evaluative state”, Public Administration, Vol. 69, No 1, 121-136

175. Henkel, M. (1994), The Audit Commission, in Pollitt, C., Harrison, S., Handbook of Public Services Management, Blackwell Business, 295 p., 72-85

176. Henley, D. (1989), External audit, in: Henley, D., Holtham, C., Likierman, A., Perrin, J. (eds.), Public sector accounting and financial control, Van Nostrand Reinhold, London, 288 p.

177. Hepworth, N.P. (1995), The Role of Performance Audit. Public Money & Management, Vol. 15 Issue 4, 39-42

178. Hodges, R., Wright, M. (1995), Audit and accountability in the privatization process: the role of the National Audit Office, Financial Accountability and Management, 11/2, 153-170

179. Hodges, R. (1997), Competition and Efficiency after Privatization: The Role of the NAO, Public Money & Management, January – March, 35-42

180. Hood, C., James, O, Jones, G., Travers, T. (1998), Regulation Inside Government: Where New Public Management Meets the Audit Explosion, Public Money and Management, April - June, 61-68

181. Hood, C., Scott, C., James, O, Jones, G., Travers, T. (1999), Regulation Inside Government: Waste-Watchers, Quality Police and Sleaze-Busters, Oxford University Press, 267 p.

182. Hood, C., James, O., Scott, C. (2000), Regulation in Government. Has it Increased, Is it Increasing, Should it be Diminished?, Public Administration, Vol. 78, No. 2, 283-304

183. Hood, C. (2004), Controlling modern government: variety, commonality and change, Elgar, Cheltenham, 220 p.

184. Humpherson, E. (2004), The National Audit Office’s Evaluation of RIAs: Reflections on the Pilot Year, Public Money & Management, October, 277-282

185. Humphrey, C., Owen, D. (2000), Debating the ‘Power’ of Audit, International Journal of Auditing, 4, 29-50

186. Humphrey, J.C. (2002), A Scientific Approach to Politics ? On the Trail of the Audit Commission, Critical Perspectives on Accounting, 39-62

187. Hussain, Z. (2011), Effectiveness of the Office of the Comptroller and Auditor General of Bangladesh in ensuring Accountability of Auditee Organizations: A Case Study of an MTBF Ministry, Master Thesis, North South University, Bangladesh, 98 p.

14

I - L

188. Ingraham, P.W., Moyniham, D.P. (2001), When Does Performance Information Contribute to Performance Information Use ? Putting the Factors in Place. Campbell Public Affairs Institute Working Paper, 20 p.

189. INTOSAI Development Initiative (2015), Performance, Capacities and Needs of SAIs. Global SAI Stocktaking Report 2014, 67 p.

190. Irawan, A.B., McIntyre-Mills, J. (2014), Application of Critical Systems Thinking to Performance Auditing Practice at the Indonesian Supreme Audit Institution: Issues and Challenges, Systems Research and Behavioral Science

191. Irawan, A.B., (2014), The Auditor’s Role in Performance Auditing: A Case Study of the Indonesian Supreme Audit Institution, Journal of Contemporary Management Sciences Volume 1 (2) 1-14

192. Isaksson, A-S., Bigsten, A. (2012), Institution Building with Limited Resources: Establishing a Supreme Audit Institution in Rwanda, World Development Vol. 40, No. 9, p. 1870–1881

193. Jacob, S., Speer, S., Furubo, J.E. (2015), The institutionalization of evaluation matters: Updating the International Atlas of Evaluation 10 years later. Evaluation, Vol. 21(1) 6–31

194. Jacobs, K. (1998), Value for money auditing in New Zealand: competing for control in the public sector, British Accounting Review, 30, 343-360

195. Jacobs, K, Jones, K., Smith, D. (2007), An analysis of the source of public accounts committee inquiries: the Australian Experience. 2007 AFAANZ Conference 1-3 July Queensland Australia, 27 p.

196. Jadallah, S.M. (1978), Performance auditing and program evaluation in government – Saudi Arabia as a field of application, Doctoral Dissertation, Texas University, 272 p.

197. Janilson Antonio da Silva Suzart (2012), SER OU NÃO SER INDEPENDENTE? UM ESTUDO EXPLORATÓRIO SOBRE A INDEPENDÊNCIA DAS INSTITUIÇÕES SUPERIORES DE AUDITORIA E O NÍVEL DE TRANSPARÊNCIA FISCAL DOS PAÍSES (To Be Or Not To Be Independent? An Exploratory Study On The Independence Of Supreme Audit Institutions And The Level Of Countries' Fiscal Transparency), Revista Universo Contabil, Vol. 8 No.3, 24-39

198. Janssen, R, Aelen, M. (2015), Biases in toezicht: wat zijn het en hoe kunnen we ermee omgaan? Tijdschrift voor toezicht, (6) 1, 5-21

199. Janssen, R. (2015). The Art of Audit. Eight remarkable government auditors on stage, Amsterdam University press, 104 p.

200. Jeppesen, K. (1998), Reinventing auditing, redefining consulting and independence, The European Accounting Review 1998, 7:3, 517–539

201. Jeppesen, K. (2010) Jurisdictional competition between private and public sector auditors: The case of the Danish Certified Public Sector Auditor Qualification, 33 p.

15

202. Jeppesen, K., Carrington, T., Catasús, B., Johnsen, Å., Reichborn-Kjennerud, K., Vakkuri, J. (2011), Nordic state auditing: Differentiation or hybridisation of knowledge? Paper presented at CIGAR 2011, Ghent 9-10 June, 35 p.

203. Jeppesen, K, Carrington, T., Catasus, B., Johnsen, A., Reichborn-Kjennerud, K., Vakkuri, J. (2017), The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries, May 26, 2015, Financial Accountability & Management, Forthcoming

204. Johnsen, A., Meklin, P. (2001), Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway, The European Accounting Review, 10:3, 583-599

205. Johnston, W.P. (1988), Increasing Evaluation Use: Some Observations Based on the Results of the U.S. G.A.O., New Directions for Program Evaluation, No. 39, 75-84

206. Jones, K., Jacobs, K. (2005), Governing the Government: the paradoxical place of the Public Accounts Committee, Public Sector Governance and Accountability Research Centre, La Trobe University, Paper presented to the 2005 Australasian Study of Parliament Group Conference. 28 p.

207. Joseph, A. (2002), Political Appointees and Auditors of Politics: Essays on Oversight of the American Bureaucracy. PhD dissertation, Harvard University

208. Justesen, L., Skaerbaek, P. (2005), Performance Auditing and the Production of Discomfort, in: Mourtisen, J., Jonsson, S. (eds.), Accounting in Scandinavia – The Northern Lights, 404 p., 321-342

209. Justesen, L. (2008), “Our findings are not up for discussion”: the writing of a performance audit report. Paper for presentation at the OARNET conference 17-18th January 2008

210. Justesen, L. Skaerbaek, P. (2010), Performance auditing and the narrating of a new auditee identity, Financial Accountability & Management, 26(3), 325-343

211. Kayrak, M. (2008), Evolving challenges for supreme audit institutions in struggling with corruption, Journal of Financial Crime, Vol. 15, Issue 1, 60 – 70

212. Keen, J. (1999), On the nature of audit judgements: the case of value for money studies, Public Administration, 77(2), 509-525

213. Keen, J. (2011), How do VFM audit teams know what they know, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 135-146

214. Kells, S. and Hodge, G. (2009). Public sector performance auditing: Reconceptualising the task. Journal of Contemporary Issues in Business and Government, Vol. 15, No. 2, pp. 33–60

215. Kells, S. and Hodge, G. (2010). Redefining the performance auditing space. Asia Pacific Journal of Public Administration, Vol. 32, No. 1, pp. 1–26

216. Kells, S. (2010), Thrusters, Scoopers, Scroungers and Squirrels: A Taxonomy of Public Sector Audit and Accountability Mechanisms, Monash University Faculty of Law Legal Studies Research Paper No. 2010/46, 25 p.

16

217. Kells, S. (2011), Conflict between Independent Scrutinisers of Transport Megaprojects: Evidence from Australia, European Journal of Transport and Infrastructure Research,Issue 11 (1), 71-79

218. Kells (2011), The Seven Deadly Sins of Performance Auditing, Implications for Monitoring Public Audit Institutions, Australian Accounting Review, No. 59 Vol. 21 Issue 4, 383-396

219. Kells, S., Hodge, G. (2011), Performance Auditing and Public Sector Innovation: Friends with Benefits or Strange Bedfellows?, Asia Pacific Journal of Public Administration, 33:2, 163-184, p. 171-172

220. Kelly, J. (2003), The Audit Commission: Guiding, Steering and Regulating Local Government, Public Administration, 81, 3, 459-476

221. Kipnis, A.B. (2008), Audit cultures: Neoliberal governmentality, socialist legacy, or technologies of governing? American Ethnologist, Vol. 35, No. 2, 275–289

222. Khalifa, R., Humphrey, C., Sharma, N., Robson, K. (2007), Discourse and Audit Change: Transformations in Methodology in the Professional Audit Field, 47 p.

223. Koolen, H.H.G. (1994), The Dutch Algemene Rekenkamer and its role in light of practical experience, European Journal of Law and Economics, No 2, 141-149

224. Kourtikakis, K. (2007), Isomorphic Pressures and the European Union. Why Public Accountability Mechanisms Develop at the Supranational Level. Ph D Thesis, University of Pittsburgh, 151 p.

225. Lapsley, I., Pong, C.K.M., (2000), Modernization versus problematization: value-for-money audits in public services, The European Accounting Review, 9:4, 541-567

226. Lapsley, I., Lonsdale, J. (2010), The Audit Society: Helping to Develop or Undermine Trust in Government ? in: Adler, M., Administrative Justice in Context, Oxford, Hart Publishing, 542 p., 73-96

227. Lapsley, I., Lonsdale, J. (2010), The Audit Society: Helping to Develop or Undermine Trust in Government, in Adler, M.., Administrative Justice in Context, Hart

228. Lavender, M. (2007), Watchdogs Straining at the Leash, Public Management and Policy Association

229. Leeuw, F.L. (1992), Performance auditing and policy evaluation: discussing similarities and dissimilarities, Canadian Journal of Program Evaluation, 51-68

230. Leeuw, F.L. (1996), Performance auditing, new public management and performance improvement: questions and answers, Accounting, Auditing and Accountability Journal, 92-102

231. Leeuw, F.L. (1996), Auditing and evaluation: bridging a gap, worlds to meet?, in: Wisler, C. (Ed.), Evaluation and Auditing: prospects for convergence, New Directions for Evaluation, No 71, Jossey-Bass Publishers, San Francisco, 51-61.

232. Leeuw, F.L. (1998), Doelmatigheidsonderzoek van de Rekenkamer als regelgeleide organisatiekunde met een rechtssociologisch tintje ? Tijdschrift voor de sociaalwetenschappelijke bestudering van het recht, 2, 35-69.

17

233. Leeuw, F.L. (2001), Evaluatieonderzoek, auditing en controle in Nederland anno 2000, in Abma, T., In’ T Veld, R. (red), Handboek Beleidswetenschap, Boom/Amsterdam, 422 p., 70-82

234. Leeuw, F. (2002), Soft controls en doelmatigheid, in Kraak, A., Van Oosteroom, R. (red.), Agentschappen: innovatie in bedrijfsvoering. Een resultaatgericht besturingsmodel bij uitvoeringsorganisaties van de rijksoverheid., Sdu Uitgevers, 76-88

235. Leeuw, F. (2005), Normnaleving door organisaties. Sociologie toegepast op een actuele vraag. Bestuurkunde, jg. 14, nr.2, 40-48

236. Leeuw, F.L. (2006), Over impact en neveneffecten van performance monitoring en auditing, Vlaams Tijdschrift voor Overheidsmanagement, 36-44

237. Leeuw, F., Kerseboom, J., Elte, R. (2007), Turven, tellen en toetsen. Over toezicht, inspectie, handhaving en evaluatie in Nederland, Boom Juridische Uitgevers, 329 p.

238. Leeuw, F.L., Furubo, J.E. (2008), Evaluation Systems: What Are They and Why Study Them ? Evaluation, Vol. 14, No. 2, 157-169

239. Leeuw, F. L. (2009). Evaluation policy in the Netherlands. In W.M.K. Trochim, M. M. Mark, & L. J. Cooksy (Eds.), Evaluation policy and evaluation practice. New Directions for Evaluation, 123, 87–102

240. Leeuw, F. (2009), Evaluation: a booming business but is it adding value? Evaluation Journal of Australasia, Vol. 9, No. 1, 2009, 3 – 9

241. Leeuw, F. (2011), What the critics say ... on the effects, lack of effects and perverse effects of performance audit, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 231-247

242. Leitch, J.A., Rist, R.C. (2000), Organizational Learning at the U.S. Office of Personnel Management, in Leeuw, F., Rist, R.C., Sonnichsen, R.C. (2000), Can Governments Learn. Comparative Perspectives on Evaluation & Organizational Learning. Transaction Publishers, 212 p.

243. Levitt, R., Solesbury, W., Ling, T. (2006), Evidence for Accountability. The nature and uses of evidence in the audit, inspection and scrutiny functions of government in the UK. Working Paper 24, ESRC UK Centre for Evidence Based Policy and Practice, 50 p.

244. Levy, R. (1996), Managing Value-for-Money Audit in the European Union: The Challenge of Diversity, Journal of Common Market Studies, Vol. 34, No. 4, 509-529

245. Levy, R. (1998), Designing Audit and Performance Systems in a Multi-Agency Environment: the Case of the European Union, in Halachmi, A., Boorsma, P.B., Inter and Intra Government Arrangements for Productivity. An Agency Approach, Kluwer Academic Publishers, 201 p., 147-162

246. Li, J. (2007), The History of Audit in China, Foreign Language Press and China Modern Economic Publishing House, 3 volumes

247. Libai, D. (1995), State Audit’s Impact on Government and the Public Administration, in Friedberg, A., Geist, B., Mizrahi, N., Sharkansky, I. (eds.), Studies in State Audit, State of Israel, State Comptroller's Office, Jerusalem, 286 p., 83 - 94

18

248. Ling, T. (2003), Ex Ante Evaluation and the Changing Public Audit Function. The Scenario Planning Approach, Evaluation, Vol. 9(4), 437-452

249. Ling (2007), New Wine in Old Bottles ? When Audit, Accountability, and Evaluation Meet, in: Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B., Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p., 127-141

250. Lonsdale, J. (2000), Advancing Beyond Regularity: Developments in Value for Money Methods at the National Audit Office 1984-1999. Unpublished Ph. D Thesis, Brunel University, UK

251. Lonsdale, J. (2000), Developments in Value-For-Money Audit Methods: Impacts and Implications, International Review of Administrative Sciences, 66, 73-89

252. Lonsdale, J., Mayne, J. (2004), “Neat and Tidy… and 100 % Correct”: Assuring the Quality of Supreme Audit Institution Performance Audit Work, in Schwartz, R., Mayne, J. (eds.), Quality Matters: Seeking Confidence in Evaluation, Auditing, and Performance Reporting, Transaction Publishers, New Brunswick, 332 p., 173-196

253. Lonsdale, J. (2007), Helping government to be responsive, responsible and respected: a reaction to Jocelyne Bourgon, International Review of Administrative Sciences, Vol. 73, No. 1, 31-36

254. Lonsdale, J. (2007), Walking a Tightrope ? The Changing Role of State Audit in Accountability Regimes in Europe, in: Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B., Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p., 85-104

255. Lonsdale, J. (2007), Adding value ?: measuring the impact of performance audit work in the education and social welfare fields. Paper to be presented to the conference of the Korean Evaluation Research Institute, Seoul, August 2007, 30 p.

256. Lonsdale, J. (2008), Balancing Independence and Responsiveness: A Practitioner Perspective on the Relationships Shaping Performance Audit, Evaluation, Vol. 14, No. 2, 227-248

257. Lonsdale, J. (2011), The Right Tools for the Job ? Methods and Context, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 95-117

258. Lonsdale, J., Bechberger, E. (2011), Learning in an Accountability setting, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 268-288

259. Lonsdale, J. (2013), Context and accountability: factors shaping performance audit, in Pollitt, C., Context in Public Policy and Management, Edward Elgar, 2013

260. Lonsdale, J., Stewart, R. (2015), Indicators of Success: Using Information and Learning to Support an Effective Performance Audit Function? in: Steffen Bohni Nielsen, Rudi Turksema, Peter van der Knaap (editors), Success in evaluation : focusing on what works. Transaction Publishers, 2015, 245 p., 165-188

261. López-Diaz, A., Gonzalez-Diaz, B. (2005), Communication and Publicising of Role and Auditing Results Carried Out By Supreme Audit Institutions in the European Union, Universidad de Oviedo, 24 p.

19

262. Lovell (1996), Notions of accountability and state audit: a UK perspective, Financial Accountability and Management, 12/4, 261-280

263. Nioche J.P. (2014), L'évaluation des politiques publiques et la gestion en France, Revue française de gestion, 8/2014, N° 245, 71-84

264. Noussi, K. (2012), How Public Accountability Is Institutionalized. The Case of External Public Auditing in Global Perspective Applying a Mixed Methods Approach, Ph D thesis, 363 p.

265. Nurul Athirah Abd Manaf (2010), The impact of performance audit: the New Zealand experience, A thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Master of Commerce and Administration in Accounting, Victoria University of Wellington, 152 p.

M - O

266. Macintyre, M., Mee, W., Solomon, F. (2008), Evaluating Social Performance in the Context of an ‘Audit Culture’: a Pilot Social Review of a Gold Mine in Papua New Guinea, Corporate Social Responsibility and Environmental Management, 15, 100–110

267. Maher, N. (2004), How Supreme Audit Institution Should Perform and is to be managed for External Audit, NISPAcee, Occasional Papers in Public Administration and Public Policy, 15-34 p.

268. Maltby, J. (2008), There is no such thing as audit society. A reading of Power, M. (1994) “The Audit Society”. Paper for Presentation at the Conference of Practical Criticism in the Managerial Social Sciences, Leicester University Management School, 19 p.

269. Malloy, J. (2004), An auditor’s best friend ? Standing committees on public accounts, Canadian Public Administration, 165-183

270. Mayne, J., Wilkins, P. (2004), “Believe it or not ?”: The Emergence of Performance Information Auditing, in: Schwartz, R., Mayne, J. (eds.), Quality Matters: Seeking Confidence in Evaluation, Auditing, and Performance Reporting, Transaction Publishers, New Brunswick, 332 p., 237-259

271. Mayne, J (2006), Audit and evaluation in public management: Challenges, reforms and different roles, The Canadian Journal of Program Evaluation, 21, 1:11-45

272. Mayne, J. (2007), Evaluation for Accountability: Myth or Reality, in: Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B., Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p., 63-83

273. McCrae, M., Vada, H. (1997), Performance Audit Scope and the Independence of the Australian Commonwealth Auditor-General, Financial Accountability & Management, August 1997, 13 (3), 203-223

274. McEldowney, J. (1991), The National Audit Office and Privatisation, Modern Law Review, Vol. 54, No 6, 933-955

275. McPhee, I. (2011), The Evolving Role and Mandate of the ANAO Since Federation, Senate Occasional Lecture, 27 p.

20

276. McRoberts, H.A., Hudson, J. (1985), Auditing program evaluations: The Canadian case, Accounting, Organizations and Society, 10 (4), 493-502

277. Melo, M.A., Pereira, C. Figueiredo, C.M.(2009), Political and Institutional Checks on Corruption. Explaining the Performance of Brazilian Audit Institutions, Comparative Political Studies, Vol. 42, Number 9, 1217-1244

278. Melo, M.A., Figueiredo, C.M., Political competition and Accountability Institutions in Subsaharan Africa: the case of supreme audit institutions, Paper presented at the annual meeting of the Midwest Political Science Association 67th Annual National Conference, The Palmer House Hilton, Chicago

279. Midwinter, A. (2008), Performance Management and Best Value Audit in Scotland: A Research Note on Theory and Practice, Financial Accountability & Management, Vol. 24, Issue 4, 439-453

280. Migliorisi, S., Wescott, C. (2011), A Review of World Bank Support for Accountability Institutions in the Context of Governance and Anticorruption. IEG Working Paper 2011/5, 78 p.

281. Milgrom, T., Schwartz, R. (2008), Israel’s Auditor as Policy Change Agent: The Case of Water Policy, International Journal of Public Administration, 31, 862–877

282. Mohan, R., Stutzman, M. (1999), The Impact of Term Limits on Legislative Program Evaluation, New Directions for Evaluation, No 81, Spring, 95-105

283. Mohan, R., Sullivan, K. (2007), Managing the politics of evaluation to achieve impact, in Promoting the Use of Government Evaluations in Policymaking, New Directions in Evaluation, Issue 112, 7-23

284. Moon, H.S. (2001), A model of accountability and performance audit by supreme audit institution. Ph. D Thesis, Birmingham, University of Central England

285. Morin, D. (2000), La vie après une mission de vérification de l'optimisation des ressources: le point de vue des gestionnaires, Canadian Public Administration, vol. 43, no 4, 432-452

286. Morin, D. (2001), Influence of Value for Money Audit on Public Administrations: Looking Beyond Appearances, Financial Accountability and Management, 17 (2), 99-118

287. Morin, D. (2003), Controllers or catalysts for change and improvement: would the real value for money auditors please stand up ? Managerial Auditing Journal, 18/1, 19-30

288. Morin, D. (2004), Measuring the impact of value-for-money audits: a model for surveying audited managers, Canadian Public Administration, 141-164

289. Morin, D. (2005), Lorsque les administrations publiques font la sourde oreille aux rappels à l'ordre du Vérificateur général, et que nul ne s'en préoccupe. Gestion, Revue internationale de gestion, vol. 30, no 2, 16-23

290. Morin, D. (2007), Welcome to the Court …, Paper presented at the EGPA 2007 Conference, Madrid, Spain, 19-22 September 2007, 26 p.

291. Morin, D. (2008), Being a Magistrate at the French Cour des Comptes: Balancing between Tradition and Modernity, Paper presented at the 5 th International Conference on

21

Accounting, Auditing & Management in Public Sector Reforms, EIASM, Amsterdam, 3-5 September 2008, 38 p.

292. Morin, D. (2008), Auditors general’s universe revisited. An exploratory study of the influence they exert on public administration through their value for money audits, Managerial Auditing Journal, Vol. 23 No. 7, 2008, 697-720

293. Morin, D. (2009), The “Communion” of the French Cour des comptes with the Administration and Parliament: The profession of faith in performance audit. Paper presented at the IIAS Conference, July 2009, 45 p.

294. Morin, D. (2010), Welcome to the Court, International Review of Administrative Sciences, Vol. 76, no. 1, 25-46

295. Morin, D. (2011), As performance audit in Administration markets its 30th anniversary, what have legislative auditors become: Heroes or Masters of illusion. 13th Biennial CIGAR Conference. Ghent, 9-10 June 2011, 16 p.

296. Morin, D. (2011), Serving as Magistrate at the French Cour des comptes: Navigating between Tradition and Modernity, Accounting, Auditing & Accountability Journal, Vol. 24 Issue 6,718 -

750

297. Morin, D. (2012), Les auditeurs législatifs: héros intouchables ? in: Télescope, Vol. 18 n°3, 110-130

298. Morin, D. (2014), Auditors General’s impact on administrations: a pan-Canadian study (2001-2011), Managerial Auditing Journal, Vol. 29 No. 5, 395-426

299. Morin, D. (2014), Democratic Accountability During Performance Audits Under Pressure: A Recipe for Institutional Hypocrisy? Financial Accountability & Management Accounting (forthcoming)

300. Morse, A. (2010), Debate: Performance auditing—what value? A response to Pat Barrett, Public Money & Management, 323-325

301. Mosher, F. (1979), The GAO: the quest for accountability in American government, Westview Press, Boulder, Colo, 387 p.

302. Mosher, F.C. (1984), A Tale of Two Agencies: A Comparative Analysis of the General Accounting Office and the Office of Management and Budget. Baton Rouge, LA: Louisiana State University Press, 219 p.

303. Mueller, P. (2011), Performance Audit and Evaluation. Similarities and Differences between the Performance Audits of the German Federal Court of Audit and Evaluations on Active Labour Market Policies, Zeitschrift fuer Evaluation, Vol. 10, Issue 1, 17-38

304. Mulgan, R. (2001), Auditors-General: Cuckoos in the Managerialist Nest ? Australian Journal of Public Administration, 60 (2), 24-34

305. Munro, E. (2004), The Impact of Audit on Social Work Practice, British Journal of Social Work, 34, 1075-1095

306. Nagy, S. (2012), The role of Supreme Audit Institutions in the fight against the consequences of financial and economic crisis: A theoretical approach, MPRA Paper No. 40356, 14 p.

22

307. Nagy, S., József Gál, J., Véha, A. (s.d.), Improving audit functions of Supreme Audit Institutions to promote sustainable development, Applied Studies in Agribusiness and Commerce, Agroinform Publishing House, Budapest, p. 63-69

308. Nagy, S. (2015), Supreme Audit Institutions and New Aspects for Public Value Creation in Complex Adaptive Systems, in: Hetesi E. – Vas Zs. (eds) 2015: New Ideas in a Changing World of Business Management and Marketing. University of Szeged, Doctoral School in Economics, Szeged, 206-224

309. Nalewaik, A.A. (2012), Factors Affecting Capital Program Performance Audit Findings. A thesis submitted for the Degree of Doctor of Philosophy in Strategy, Programme & Project Management, SKEMA, Lille, France, 307 p.

310. National Audit Office (2005), State Audit in the European Union, 279 p.

311. Nath, N., Van Peursem, K., Lowe, A. (2005), Public Sector Performance Auditing: Emergence, Purpose and Meaning. The University of Waikato, Department of Accounting. Working Paper Series, 40 p.

312. Nath, ND., Peursem, KV., & Lowe, A. (2006). Public sector auditing in Fiji: Tracing its development and expansion. Fijian Studies. 4(1), 15-45

313. Nath, N. (2010). Public sector performance auditing in Fiji: A hermeneutical understanding of the emergence phase. Social Science Research Network, 1-23

314. Nath, N. (2011). Public sector performance auditing and accountability: A Fijian case study. (Doctoral Thesis, University of Waikato)

315. Nath, N.(2011). Public Sector Performance Auditing and Accountability: A Fijian Case Study. Hamilton, New Zealand: University of Waikato

316. Nath, N.D., Van Peursem, K., Lawrence, S. (2011), Emergence of Performance Auditing in Fiji, 1970-1995: A Hermeneutical Inquiry. Fijian Studies, Vol. 7(1), 23-58

317. Nicoll, P. (2005), Audit in a democracy: The Australian model of public sector audit and its application to emerging markets, Ashgate, Aldershot, 233 p.

318. Normanton, E. (1966), The accountability and audit of government: a comparative study, Manchester University Press, Manchester, 472 p.

319. Norton, S., Smith, M. (2008), Contrast and Foundation of the Public Oversight Roles of the Us General Accountability Office and the UK National Audit Office, 32 p.

320. Norton, S., Smith, L. (2008), Contrast and Foundation of the Public Oversight Roles of the U.S. Government Accountability Office and the U.K. National Audit Office, Public Administration Review, 68, 921-932

321. Nurul Athirah Abd Manaf (2010), The impact of performance audit: the New Zeland experience, A thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Master of Commerce and Administration in Accounting, Victoria University of Wellington, 152 p.

322. Nutley, S., Levitt, R., Solesbury, W. and Martin, S. (2012), Scrutinizing Performance: How Assessors Reach Judgements about Public Services, Public Administration, Vol. 90 No. 4, pp. 869-885

23

323. O’Connell, A.J. (2007), Auditing Politics or Political Auditing ? UC Berkeley Public Law Research Paper No. 964656, University of California, Berkeley, 54 p.

324. OECD (1996), Performance Auditing and Public Sector Modernization. Paris, 285 p.

325. OECD (2010), Auditing Performance, in: Accountability and Transparency: A Guide for State Ownership, OECD Publishing, p. 67-76

326. OECD (2014), Chile's Supreme Audit Institution: Enhancing Strategic Agility and Public Trust, OECD Public Governance Reviews, OECD Publishing. 350 p.

327. Ogunyemi, A., (2008), Measuring and Improving the Quality of Supreme Audit Institutions of Developing Countries – Likely Challenges, International Journal on Governmental Financial Management, 25-35

328. Okaro, S.C., Okafor, G.O. (2011), The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria, 6 p.

329. Olsen, H.P. (2005), Governing Regulative Networks beyond the State: The Case of Government Auditing Standardization, Paper prepared for presentation at the 3rd ECPR Conference, Budapest, 8-10 September, 27 p.

330. Olsen, H.P. (2006), Changing Institutional Boundaries: The Global Standardization of Government Auditing. In: Riedl, R.B., Aksartova, S., Mitchell, K. (eds.): Bridging Disciplines, Spanning the World. Approaches to Identities, Institutions, and Inequalities. Princeton: Princeton Institute for International and Regional Studies

331. Onker, B., Dirsmith, M., Gupta, P. (1999), The coupling of the symbolic and the technical in an institutionalized context. The negotiated order of the GAO’s audit reporting process, American Sociological Review, 64, 506–526

P - R

332. Pallot, J. (2003), A Wider Accountability ? The Audit Office and New Zealand's Bureaucratic Revolution. Critical Perspectives on Accounting, Vol. 14 Issue 1/2, 133-155

333. Parker, L.D. (1990, Towards value for money audit policy, in: Guthrie, J., Parker, L.D., Shand, D. (eds.), The Public Sector: Contemporary Readings in Accounting and Auditing, Harcourt Brace Jovanovich Publishers, Australia, 495 p., 292-306

334. Parker, L.D., Guthrie, J. (1991), Performance Auditing: The Jurisdiction of the Australian Auditor General – De Jure or De Facto, Financial Accountability & Management, Summer 1991, 5 (2), 107-116

335. Parker, L.D., Guthrie, J. (1991), Performance Auditing: in the Australian National Audit Office: A Definitional Discourse, Financial Accountability & Management, Summer

336. Parker, L.D., Jacobs, K. (s.d.), Public Sector Performance Audit: A Critical Review of Scope And Practice in the Contemporary Australian Context, 28 p.

24

337. Paul, S. (2007), Auditing for social change: learning from civil society initiatives, in Public Administration and Democratic Governance: Governments Serving Citizens, 7th Global Forum on Reinventing Government, 26-29 June 2007, Vienna, Austria, January 2007, 226-237

338. Pelizzo, R., Stapenhurst, R., Sahgal, V., Woodley (2006), What Makes Public Accounts Committees Work ? A Comparative Analysis, Politics & Policy, Volume 34, No. 4, 774-793

339. Pendlebury, M, Shreim, O. (1990), UK auditors ' attitudes to effectiveness auditing, Financial Accountability and Management, 6(3), 177-189

340. Pendlebury, M, Shreim, O. (1991), Attitudes to effectiveness auditing: some further evidence, Financial Accountability and Management, 7(1), 57-63

341. Percy, I. (2001), The Best Value Agenda for Auditing, Financial Accountability and Management, No. 4, 351-361

342. Perrin, B. (2007), Towards a New View of Accountability, in: Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B., Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p., 41-59

343. Perry, R., Thomas, B. Dubois E., McGowan, R. (2007), A utilization-focused approach to evaluation by a performance audit agency, in: Promoting the Use of Government Evaluations in Policymaking, New Directions in Evaluation, Issue 112, 67-77

344. Pollitt, C. (1995), Justification by Works or by Faith ? Evaluating the New Public Management, Evaluation, 133-154

345. Pollitt, C., Roberts, S. (1994), Audit or Evaluation ? A National Audit Office VFM Study, Public Administration 92 (4), 527-549

346. Pollitt, C., Summa, H. (1996), Performance Audit and Evaluation: Similar Tools, Different Relationships ?, New Directions for Program Evaluation, No. 71, San Francisco, Jossey-Bass Publishers, 29-50

347. Pollitt, C., Summa, H. (1997), Performance Auditing. Travellers' Tales, in: Chelmisky, E., Shadish, W. R. (eds.), Evaluation for the 21st Century: a Handbook, Sage, California, 542 p., 86-108

348. Pollitt, C., Summa, H. (1997), Reflexive Watchdogs ? How Supreme Audit Institutions Account For Themselves, Public Administration, Vol. 75, 313-336

349. Pollitt, C., Summa, H. (1998), Evaluation and the Work of Supreme Audit Institutions, in: Kessler, M.C., Lascoumes, P., Setbon, M., Thoenig, J.C. (eds.), Evaluation des politiques publiques, L’Harmattan, Paris, 350 p., 63-82

350. Pollitt, C., Girre, X., Lonsdale, J., Mul, R., Summa, H., Waerness, M. (1999), Performance or Compliance. Performance Audit and Public Management in Five Countries, Oxford University Press, 248 p.

351. Pollitt, C. (2003), Performance audit in Western Europe: Trends and Choices, Critical Perspectives on Accounting, 14, 157-170

352. Pollitt, C. (2006), Performance Information for Democracy. The Missing Link ?, Evaluation, Vol. 12(1), 38-55

25

353. Pollock, M.A., Price, D. (2008), Has the NAO Audited Risk Transfer in Operational Private Finance Initiative Schemes ? Public Money & Management, Vol. 28, Issue 3, 173-178

354. Pontones Rosa, C., Morote, P.R., Colomina, M.C. (2014), Could performance audits promote governance effectively? The case of the Spanish municipalities, Lex Localis-Journal Of Local Self-Government, Vol.12(4),829-849

355. Pontones R.C., Perez M.R. (2015), The audit report as an instrument for accountability in local governments: a proposal for Spanish municipalities, International Review of Administrative Sciences, 23 p.

356. Posner, P.L. (2006), Accountability Institutions and the Policy Process: The United States Experience, OECD Journal on Budgeting, Volume 5, Number 3, 71-96

357. Posner, P., Asif Shahan, A. (2014), Audit Institutions, in: Bovens, M., Goodin, R.E., Schillemans, T. (eds), The Oxford Handbook of Public Accountability, 696 p., chapter 30

358. Power, M. (1999), The Audit Society. Rituals of Verification. Oxford University Press, 183 p.

359. Power, M. (2005), The Theory of the Audit Explosion, in: Ferlie, E., Lynn, L.E., Pollitt, C., The Oxford Handbook of Public Management, Oxford University Press, 326-344

360. Prasser, S. (1985), Efficiency auditing in Queensland, Australian Journal of Public Administration, 4, 352-361

361. Put, V. (2001), Doelmatigheidsonderzoek binnen het Rekenhof, Vlaams Tijdschrift voor Overheidsmanagement, nr. 2-3, p. 19 – 24

362. Put, V. (2006), De bril waarmee auditors naar de werkelijkheid kijken. Over normen die rekenhoven gebruiken bij het beoordelen van de overheid, die Keure, Brugge, 219 p.

363. Put, V. (2006), Through which lens do Supreme Audit Institutions assess the performance of the public sector ? Paper presented at the 4th International Conference on Accounting, Auditing and Management, The European Institute for Advanced Studies in Management (EIASM), Siena, September 7-9, 21 p.

364. Put, V. (2006), Spanningsvelden bij het formuleren van normen in performance audits, Vlaams Tijdschrift voor Overheidsmanagement, 19-27

365. Put, V., Bouckaert, G. (2010), Managing Performance and Auditing Performance, in: Christensen, T., Laegreid, P., Ashgate Research Companion to New Public Management, Ashgate, 505 p., 223-236

366. Put, V. (2011), Norms in performance audits: some strategic considerations, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, 368 p., p. 75-94

367. Put, V., Turksema, R. (2011), Selection of performance audits topics by Supreme Audit Institutions, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, 368 p., p. 51-74

368. Put, V. (2011), Performance auditing in de publieke sector. Een blik achter de schermen van het Rekenhof, Audit, Control & Governance, jg. 14, nr. 13, weken 25 en 26, 10 p.

26

369. Raaum, R.B., Soniat, E. (1993), Measurement based performance audit: A tool for downsizing government. The Government Accountants Journal, 42 (2), 61-72

370. Rabrenović, A. (2009), Financial Accountability as a Condition for EU Membership, Institute of Comparative Law, Belgrade, 247 p.

371. Radcliffe, V.S. (1997), Competing Rationalities in 'Special' Government Audits, Critical Perspectives on Accounting, 343-366

372. Radcliffe, V.S. (1998), Efficiency audit: an assembly of rationalities and programmes, Accounting, Organizations and Society, Vol. 23, 377-410

373. Radcliffe, V.S. (1999), Knowing efficiency: the enactment of efficiency in efficiency auditing, Accounting, Organizations and Society, Vol. 24, 333-362

374. Radcliffe, V.S. (2000), The Election of Auditors in Government: A Study of Politics and the Professional, 29 p.

375. Radcliffe, V.S. (2008), Public secrecy in auditing: What government auditors cannot know, Critical Perspectives on Accounting, 99–126

376. Radcliffe, V.S. (2011), Public secrecy in government auditing revisited, Critical Perspectives on Accounting, 722-723

377. Raudla, R., Taro, K., Agu, C., Douglas, J.W. (2015), The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia, Public Organization Review, 17 p.

378. Reed, Q., Maximising the efficiency and impact of Supreme Audit Institutions through engagement with other stakeholders, Chr. Michelsen Institute (CMI), 2013, 32 p.

379. Reichborn-Kjennerud, K., Johnsen, A. (2011), Auditors’ understanding of evidence: A performance audit of an urban development programme, Evaluation 17(3), 217– 231

380. Reichborn-Kjennerud, K. (2013), Does Performance Auditing Matter ? The government administration’s response to the performance auditing of the Norwegian Office of the Auditor General, Thesis for the degree of philosophiae doctor (PhD), University of Bergen, Norway, December 2013

381. Reichborn-Kjennerud, K. (2013), Political accountability and performance audit: the case of the auditor general in Norway, Public administration, 91/3, 680-695

382. Reichborn-Kjennerud, K. (2013), Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit, Public Organization Review, 16 p.

383. Reichborn-Kjennerud, K. (2014), Performance audit and the importance of the public debate, Evaluation : the international journal of theory, research and practice, Vol.20(3), 368-385

384. Reichborn-Kjennerud, K. (2014), Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits, International Journal of Public Administration, 37: 685–694

385. Reichborn-Kjennerud, K., Åge, J., Carrington, T., Catasus,B., Jeppesen, K., Taro, K. and Vakkuri, J (2015), The impact of Supreme Audit Institutions’ performance audits on public administration: A comparative analysis of Denmark, Estonia, Finland, Norway and Sweden.

27

37th Annual Conference of the European Group of Public Administration (EGPA), Permanent Study Group XII Public Sector Financial Management, Toulouse, 27–28 August 2015.

386. Reichborn-Kjennerud, The influence of performance audit on public administration and politics – A comparative study of the Nordic Supreme Audit Institutions. Post doctor prosjekt (forthcoming)

387. Rist, R.C. (1992), Program Evaluation in the United States General Accounting Office: Reflections on Question Formulation and Utilization, in Mayne, J., Bemelmans-Videc, M.L., Hudson, J., Conner, R. (1992), Advancing Public Policy Evaluation. Learning from International Experiences, North-Holland, 327 p.

388. Rist, R.C. (1989), Management Accountability: The Signals Sent by Auditing and Evaluation, Journal of Public Policy, 1989, 9 (3), 355-369

389. Roberts, S., Pollitt, C. (1994), Audit or Evaluation ? A National Audit Office VFM Study, Public Administration, Vol. 72, Winter, 527-549

390. Rubenstein, D.B (2001), Audit as an Agent of Constructive Consequence and Social Change, Corporate Environmental Strategy, Vol. 8, No; 3, 234-241

391. Ruffner, M., Sevilla, J. (2004), Public Sector Modernization: Modernizing Accountability and Control, OECD Journal on Budgeting, Volume 4, No. 2 123-141

S - U

392. Saint-Martin, D. (2004), Managerialist advocate or ‘control freak’, The Janus faced Office of the Auditor General, Canadian Public Administration, 121-140

393. Saint-Martin, D., Rothmayr Allison, C. (2011), Rationalism and public policy: Mode of analysis or symbolic politics? Policy and Society, 30, 19–27

394. Santiso, C. (2006), Improving fiscal governance and curbing corruption: how relevant are autonomous audit agencies. International Public Management Review 7(2), 97–108

395. Santiso, C. (2007), Eyes wide shut ? The politics of autonomous audit agencies in emerging economies, 70 p

396. Santiso, C. (2007), Don’t cry for me ? Reforming and defusing checks and balances in Argentina, 21 p.

397. Santiso, C. (2007), Auditing for accountability? Political economy of government auditing and budget oversight in emerging economies, Unpublished doctoral dissertation, Johns Hopkins University, 429 p.

398. Santiso, C. (2009), The Political Economy of Government Auditing. Financial Governance and the Rule of Law in Latin America and Beyond, Routledge-Cavendish, 240 p.

399. Santiso, C., von Horoch, J., Vieyran J.C. (2014), Improving Lives Through Better Government. Promoting Effective, Efficient, and Open Governments in Latin America and the Caribbean. Inter-American Development Bank. Technical Note No. IDB-TN-711, 52 p.

28

400. Schacter, M. (2005), A Framework for Evaluating Institutions of accountability, in: Anwar, S., Fiscal management, World Bank, 251 p., p. 229-249

401. Scharaschkin, A. (2011), Evidence and Argument, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 118-134

402. Schelker, M. (2007), Public Auditors: Empirical Evidence from the US States, 43 p.

403. Schelker, M., Eichenberger, R. (2008), Rethinking Public Auditing Institutions: Empirical Evidence from Swiss Municipalities

404. Schelker, M. (2008), Making Auditors Effective: Theory, Evidence, Perspectives, Nomos Verlagsgesellschaft, 167 p.

405. Schelker, M., Eichenberger, R. (2010), Auditors and fiscal policy: Empirical evidence on a little big institution, Journal of Comparative Economics, 38, 357-380

406. Schelker, M. (2012), The influence of auditor term length and term limits on US state general

obligation bond ratings, Public Choice, 150, 7–49

407. Shipman, S. (2012), The role of context in valuing federal programs, in G. Julnes (Ed.), Promoting valuation in the public interest: Informing policies for judging value in evaluation. New Directions for Evaluation, 133, 53–63

408. Schwartz, R. (1991), State Audit in Developed Democracies, in Friedberg, A., Geist, B., Mizrahi, N., Sharkansky, I. (1991), State Audit and Accountability. A Book of Readings, State Of Israel, State Comptroller's Office, Jerusalem, 240-253

409. Schwartz, R. (1999), Coping with the Effectiveness Dilemma: Strategies Adopted by State Auditors. International Review of the Administrative Sciences 65, No. 4, 511–526

410. Schwartz, R. (2000), State Audit – Panacea for the crisis of accountability ? An empirical study of the Israeli case. International Journal of Public Administration, 23 (4), 405-434

411. Schwartz, R., Mayne, J. (2005), Assuring the quality of evaluative information: theory and practice, Evaluation and Program Planning 28, 1–14

412. Scott, C. (2003), Speaking Softly Without Big Sticks: Meta-Regulation and Public Sector Audit, Law & Policy, Vol. 25, Issue 3, 203-219

413. Shand, D., Anand, P. (1996), Performance Auditing in the Public Sector: Approaches and Issues in OECD Member Countries, OECD, Performance Auditing and Public Sector Modernization. Paris

414. Sharkansky, I (1988), Israel’s auditor as policymaker. Public Administration, 66, 77-89

415. Sharkansky, I. (1991), The Auditor as Policymaker, in Friedberg, A., Geist, B., Mizrahi, N., Sharkansky, I., (eds.), State Accountability and Audit: A Book of Readings. Jerusalem, State Comptroller's Office, 74-94

416. Sharkansky, I. (1995), Expanding the Frontiers of State Audit: Israel's Auditor as Critic of Political Morals, in Friedberg, A., Geist, B., Mizrahi, N., Sharkansky, I. (eds.), Studies in State Audit, State of Israel, State Comptroller's Office, Jerusalem, 286 p., 95 - 103

29

417. Sharma, N. (2007), Interactions and Interrogations: Negotiating and Performing Value for Money Reports, Financial Accountability and Management, Vol. 23 No. 3, 289–311

418. Sheffield, J., Bowerman, M. (1999), An emergent audit agenda: comparative lessons drawn from Best Value development in Local Government in Scotland compared with England, Public Policy and Administration, Volume 14, No. 3, Autumn, 67-89

419. Shipman, S. (2012), The Role of Context in Valuing Federal Programs, New Directions for Evaluation, Issue 133, 53-63

420. Shore, C., Wright, S. (1999), Audit Culture and Anthropology: Neo-Liberalism in British Higher Education, Journal of the Royal Anthropological Institute, Vol. V No. 4, 557-575

421. Shore, C., Wright, S. (2000), Coercive accountability: the rise of audit culture in higher education, in Strathern, M. (ed.) (2000), Audit Cultures. Anthropological studies in accountability, ethics and the academy, Routledge, 310 p., 57-89

422. Shore, C. (2008), Audit culture and illiberal governance. Universities and the politics of accountability, Anthropological Theory, Vol 8(3), 278–298

423. Siemiatycki, M. (2009), Academics and Auditors. Comparing Perspectives on Transportation Project Cost Overruns, Journal of Planning Education and Research, Vol. 29, No. 2, 142-156

424. SIGMA (2002), Relations between Supreme Audit Institutions and Parliamentary Committees, Sigma Paper Series, no. 33, 89 p.

425. Sinclair, S. (1979), Cordial but not cosy. A history of the Office of the Auditor General, McClelland and Stewart, Toronto, 208 p.

426. Skaerbaek, P. (2006), Performance auditing and auditor identity – an ethnography of the auditor - auditee relationship in the efforts to make the Danish Defence receptive to the performance accountability framework, Interdisciplinary Perspectives on Accounting Conference 2006, Cardiff. 28 p.

427. Skaerbaek, P. (2009), Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer, Accounting, Organizations and Society, 971-987

428. Skaerbaek, P., Christensen, M. (2011), Auditing and blame games - A field study of the purification of blame avoidance in the Danish Parliamentary system. Paper presented at CIGAR 2011, Ghent, 39 p.

429. Skaerbaek, P. Christensen, M. (2015), Danish public sector performance audit. An SAI and PAC tango. In: Hoque, Z. (ed.), Making Governments Accountable: The Role of Public Accounts Committees, Routledge (Routledge Critical Studies in Public Management), 342 p., p. 82-99

430. Skene, G. (1985), Auditing, efficiency and management in the New Zealand public sector, Australian Journal of Public Administration, 3, 270-286

431. Stent, W.R. (2004), “Dry and Repulsive” –The Parliamentary Component of Supreme Audit Institutions, Department of Economics and Finance, La Trobe University, 10 p.

30

432. Stephenson, P. (2015) ‘Reconciling audit and evaluation? The shift to performance and effectiveness at the European Court of Auditors’, European Journal of Risk Regulation, 1, 79-89

433. Sterck, M., Conings, V., Put, V., Bouckaert, G. (2006), De praktijk van performance audit: een drielandenstudie, Steunpunt Bestuurlijke Organisatie, 137 p.

434. Sterck, M, Scheers, B., Bouckaert, G. (2005), The Modernization of the Control Pyramid: International Trends, Steunpunt Bestuurlijke Organisatie Vlaanderen, 163 p.

435. Sterck, M. (2007), Impact of performance audit, in: Conings, V., Sterck, M., Bouckaert, G. (2007), Budgeting, accounting and auditing for results. Towards integrated financial management. Steunpunt Bestuurlijke Organisatie Vlaanderen, 163 p., 95-123

436. Streim, H. (1994), Agency Problems in the Legal Political System and Supreme Auditing Institutions, European Journal of Law and Economics, No 3, 177-191

437. Sutherland, S.L. (1980), On the audit trail of the Auditor General: Parliament's servant, 1973–1980, Canadian Public Administration, Volume 23, Issue 4, 616-644

438. Sutherland, S.L. (1981), State Audit: a Canadian maverick ? Public Money, 39-43.

439. Sutherland, S. L. (1986), The politics of audit: the Federal Office of Auditor General in comparative perspective, Canadian Public Administration, Vol. 29, No.1, 118-148

440. Sutherland, S. L. (1999), Bossing Democracy: The Value-for-Money Audit and the Electorate’s Loss of Political Power to the Auditor General. In: Richard M. Bird, Michael J. Trebilcock, Thomas A. Wilson (eds.), Rationality in Public Policy: Retrospect and Prospect, A Tribute to Douglas G. Hartle. Canadian Tax Paper No. 104. Toronto, Canadian Tax Foundation, 109-140

441. Sutherland, S.L. (2001), "Biggest Scandal in Canadian History": HRDC Audit Starts Probity War. School of Policy Studies, Working Paper 23, 38 p.

442. Sutherland, S.L. (2002), The Office of the Auditor General of Canada. Government in Exile ? School of Policy Studies, Working Paper 31, 29 p.

443. Svärdsten Nymans, F. (2012), Constituting performance - Case studies of performance auditing and performance reporting, School of Business, Stockholm University, 266 p.

444. Taft, J. (2014), From Change to Stability: An Evaluation of Change and Performance at Canada’s Office of the Auditor General . A thesis submitted to the Faculty of Graduate and Postdoctoral Affairs in partial fulfillment of the requirements for the degree of Master of Arts in Political Science, Carleton University, Ottawa, Ontario, 114 p.

445. Taro, K., Hanni, E. (2015), Using a Comparative Method in Performance Audit for Evaluating Effectiveness of the Elite-Sports Policy: The Case of Estonia, Administrative Culture, 16 (1), 24-46.

446. Talbot, C., Wiggan, J. (2010), The Public Value of the National Audit Office, International Journal of Public Sector Management, Vol. 23, No. 1, 54-70

447. Tayler, J. (1996), What Should be the Role of the Auditor-General in the Context of Managerialist Government and New Public Management, Australian Journal of Public Administration, Vol. 55 No. 4, 147-156

31

448. The National Legislative Program Evaluation Society (2004), Ensuring the Public Trust: How Program Policy Evaluation Is Serving State Legislatures, 54 p.

449. Tillema, S., Ter Bogt, H. J. (2010), Performance auditing. Improving the quality of political and democratic processes? Critical Perspectives on Accounting, 21, 754–769

450. Torgler, B. (2005), A Knight without a Sword or a Toothless Tiger ? The Effects of Audit Courts on Tax Morale in Switzerland, Working Paper No. 2004 – 06, Centre for Research in Economics, Management and the Arts, 19 p.

451. Torgler, B., Schaltegger, C.A. (2006), The Determinants of Political Discussion: How important are audit courts and local autonomy ?, Berkeley Program in Law & Economics, Working Paper Series, Paper 198, 28 p.

452. Torres, L., Pina, V. (1999), An empirical study on the performance of Supreme Audit Institutions in European Union privatizations. The European Accounting Review, 8:4, 777-795

453. Transparency International Belgium (2012), Evaluatie van het Nationale Integriteitssysteem België, 307 p.

454. Tremblay, M-S., Malsch, B. (2015), A review of performance audit literature, 27 p.

455. Triantafillou, P. (2015), Doing Things with Numbers: The Danish National Audit Office and the Governing of University Teaching, Policy & Society, 12 p.

456. Troupin, S., Put, V., Weets, K., Bouckaert, G. (2010), Public Audit Systems: from Trends to Choices, Paper presented at the 6th Transatlantic Dialogue, Siena, June 24 to 26, 25 p.

457. Troupin, S., A Microeconomic Approach to SAIs' Effectiveness Dilemma, Cigar Gent, 9 en 10 juni 2011, 23 p.

458. Troupin, S. (2012), Professionalizing public administration(s) ? The Cases of Performance Audit in Canada and the Netherlands. Proefschrift tot het verkrijgen van de graad van:Doctor in de Sociale Wetenschappen, 583 p.

459. Troupin, S. (2012), De la société de l’audit au système des professions: l’histoire institutionnelle de l’audit dans le service public canadien, in: Télescope, Vol. 18 n°3, 53-71

460. United Nations (2007), Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, Department of Economic and Social Affairs, New York, 201 p.

461. United Nations / INTOSAI, Communication between SAIs and citizens to improve public accountability, Report on the 21st UN/INTOSAI Symposium on Government Audit, 2011, 141 p.

462. United Nations, Citizen Engagement Practices by Supreme Audit Institutions. Compendium of Innovative Practices of Citizen Engagement by Supreme Audit Institutions for Public Accountability, 2013, 57 p.

V - Z

32

463. Vacca, A. (2014), Court of Auditors’ performance auditing as a tool to enhance economy, efficiency, effectiveness and transparency in the public administration, an Italian perspective: strengths and weaknesses, International Journal of Public Law and Policy, Vol. 4, N° 2, 103-119

464. Van Braband, W.J. (1994),The Dutch Algemene Rekenkamer and Its Role in Light of Contemporary Theory, European Journal of Law and Economics, No 2, 119-140

465. Van Der Doelen, F., Leeuw, F. (1991), Doelmatigheidsonderzoek binnen de rijksoverheid, Beleidswetenschap, jrg. 5, 44-63

466. Van der Knaap, P. (2009), Beleidsdoorlichtingen en doelmatigheidsonderzoek onder de loep. Lessen voor onderwerpselectie, kwaliteitszorg en rapportage. Tijdschrift voor public governance audit & control, december 2009, 7-11

467. Van der Knaap, P. (2011), Responsive auditing, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 289-308

468. Van der Knaap, P. (2011), Sense and complexity: Initiatives in responsive performance audits, Evaluation, 17(4), 351–363

469. Van Der Meer, F.B., Van Gaalen, J.F.B., Schaap, L. (1994), Leren van controleren. De rol van de Algemene Rekenkamer, Bestuurskunde, nr. 3, 113-124

470. Van Der Meer, F.B. (1999), Evaluation and the Social Construction of Impacts, Evaluation, Vol. 5 (4), 387-406

471. Vanlandingham, G. R. (2006), A Voice Crying in the Wilderness – Legislative Oversight Agencies’ Efforts to Achieve Utilization, Dissertation submitted to the Askew School of Public Administration and Policy, Florida State University, 156 p.

472. Vanlandingham, G. R. (2006), A Voice Crying in the Wilderness: Legislative Oversight Agencies’ Efforts to Achieve Utilization, in: Promoting the Use of Government Evaluations in Policymaking? New Directions for Program Evaluation, nr. 112, 25-40

473. Vanlandingham, G. R. (2011), Escaping the Dusty Shelf: Legislative Evaluation Offices’ Efforts to Promote Utilization, American Journal of Evaluation, 32 (1), 85-97

474. Van Leeuwen, S. (2004), Developments in Environmental Auditing by Supreme Audit Institutions, Environmental Management, Volume 33, Number 2, February, 2004, 163-172

475. Van Loocke, E. (2006), Normen in performance audit bij het Belgische Rekenhof, Vlaams Tijdschrift voor Overheidsmanagement, 28-35

476. Van Loocke, E., Put, V. (2010), De impact van performance auditing: “slow and subtle” ? in: Verlet, D., Devos, C. (red.), Efficiëntie en effectiviteit van de publieke sector in de weegschaal. Studiedienst van de Vlaamse Regering, 236 p., 187-220

477. Van Loocke, E., Put, V. (2011), The impact of performance audits of SAIs: a review of the existing evidence, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, 368 p., p. 175-208

478. Van Maanen, J., Pentland, B.T. (1994). Cops and Auditors: The Rhetoric of Records. In: Sithkin & R. J. Bies (red.), The Legalistic Organization. California: Sage Publications.

33

479. Van Twist, M., van der Steen, M;, Bekkers, H., Bouwmans, H. (2013), De internal auditor in het publieke domein. Drijfveren en dilemma's, principes en paradoxen, Boom Lemma Uitgevers

480. van Zyl, Ramkumar, V. and de Renzio, P. 2009. Responding to challenges of Supreme Audit Institutions: Can legislatures and civil society help? CMI Paper for U4 Anti-Corruption Resource Centre

481. Voigt, S., Blume, L. (2011), The Economic Effects of Constitutional Budget Institutions, Institute of Law & Economics, University of Hamburg and CESifo, 31 p.

482. Walker, W.E. (1986), Changing Organizational Culture: Strategy, Structure, and Professionalism in the US General Accounting Office, University of Tennessee Press, Knoxville, 202 p.

483. Walton, K.S., Brown, R.E. (1990), State Legislators and State Auditors: Is There an Inherent Role Conflict ? Public Budgeting & Finance, Spring, 3-12

484. Wang, V., Rakner, L. (2005), The accountability function of Supreme Audit Institutions in Malawi, Uganda and Tanzania, 44 p.

485. Wanna, J., Ryan, C., Ng, C. (2001), From Accounting to Accountability: A Centenary History of the Australian National Audit Office, Allen & Unwin, 372 p.

486. Wanna, J., Ryan, C. (2003), An Impeditive Administrative Culture ? The Legacy of Australia’s First Auditor-General on the Australian Audit Office, Australian Journal of Politic and History, Vol. 49, Number 4, 469-480

487. Weets, K. (2007), Effectiviteit van performance audits: een meervoudige gevalstudie bij de Rekenkamer Rotterdam, K.U. Leuven, Faculteit Sociale wetenschappen, 142 p. + bijlagen (masterthesis)

488. Weets, K. (2008), Accountants, lawyers, performance auditors, … Close relatives or casual acquaintances ? Analysing concepts used within the field of performance auditing, Paper for the 9th Biennial CIGAR Workshop Tilburg, 17- 18 September 2008, 39 p.

489. Weets, K., Bouckaert, G. (2009), De praktijk van prestatie-audit in Vlaanderen: uitdagingen en trends, VTOM, 2009, Nr. 2, 4-13

490. Weets, K. (2011), The impact of performance at local government level: a multiple case study within the city audit office of Rotterdam, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 248-267

491. Wheat, E.M. (1991), The Activist Auditor: A New Player in State and Local Politics, Public Administration Review, September /October 1991, Vol. 51, No 5, 385-392

492. White, F., Hollingworth, K. (1999), Audit, Accountability and Government, Clarendon Press, Oxford, 221 p.

493. Wilkins, P. (1995), Performing Auditors ? Assessing and Reporting the Performance of National Audit Offices - A Three Country Comparison, Australian Journal of Public Administration, Vol. 54 No. 4, 421-430

34

494. Wilkins, P., Mayne, J. (2002), Providing Assurance on Performance Reports: Two jurisdictions compared, Office of the Auditor-General for Western Australia, 13 p.

495. Wilkins, P., Lonsdale, J. (2007), Public Sector Auditing for Accountability: New Directions, New Tricks ?, in: Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B (2007) Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p.

496. Wilkins, P. (2010), Viewing Performance Through Different Lenses - The Role of organizational context and culture, paper to be presented for the International Conference on Public Administration, Canberra, 8 p.

497. Wilkins, P., Boyle, R. (2011), Quality and standards, in: Lonsdale, J., Wilkins, P., Ling, T. (eds.), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, p. 147-171

498. Yamamoto, K., Watanabe, M. (1989), Performance auditing in the central government of Japan, Financial Accountability and Management, Vol. 5, Issue 4, 199-217

499. Yamashige, S. (2001), Performance auditing from the Viewpoint of Equity, Government Auditing Review, Board of Audit of Japan, 51-62

500. Yetano, A. (2014), La difusión de la auditoría operative en el ámbito regional. Un estudio comparado del Reino Unido, Alemania y España (The Diffusion of Value for Money Auditing at Regional Level: a Comparative Study of the United Kingdom, Germany and Spain), Gestion Y Politica Publica, 2014, Vol.23(2), 421-464

501. Zacchea, N. (1992), Technology Transfer: From Financial to Performance Auditing, Managerial Auditing Journal, Vol. 7, No. 1

502. Zuccolotto, R., Teixeira, M.A.C. (2014), Budgetary Transparency and Democracy: The Effectiveness of Control Institutions, International Business Research, Vol.7(6), p. 83-96