{"product_id":"auditing-practices-in-local-governments-an-international-comparison-hardcover","title":"Auditing Practices in Local Governments: An International Comparison - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eLaurence Ferry\u003c\/b\u003e (Editor), \u003cb\u003ePasquale Ruggiero\u003c\/b\u003e (Editor)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003ePublic spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. Because most public resources are raised through taxation from citizens and businesses, accountability and assurance are key in the democratic process, and auditing attempts to fulfil this public interest role. This in turn leaves public sector auditing under increasing public scrutiny and political pressure.\u003c\/p\u003e \u003cp\u003eThrough a comparative analysis of the development of auditing practices in governments across the globe, \u003cem\u003eAuditing Practices in Local Governments: An International Comparison\u003c\/em\u003e provides a contemporary overview of public sector auditing practices at both local and state level. By focusing on countries which have experienced differing implementation processes, and which are characterised by different administrative and political cultures, the authors provide a comparative analysis of countries across the globe, including major European states, China, Australia, and New Zealand.\u003c\/p\u003e \u003cp\u003eWritten by scholars and practitioners in the fields of public sector auditing, this first volume of \u003cem\u003eEmerald Studies in Public Service Accounting and Accountability\u003c\/em\u003e provides readers both researchers and practitioners with a thorough overview of international public sector auditing practice.\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eLaurence Ferry\u003c\/strong\u003e is a Professor in Accounting at Durham University Business School and Adviser to a UK Parliament Select Committee. He is a qualified chartered accountant, and his research, teaching and consulting covers accounting and accountability with a specific focus on the public sector, where he is a recognized international expert in public financial management.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003ePasquale Ruggiero\u003c\/strong\u003e is Associate Professor of Business Administration and Public Management at the University of Siena and Senior Lecturer in Management Control System at the Brighton Business School. He is a member of the group of experts for the Department of Political Economy of the Italian Central Government.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 192\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.71 x 9.06 x 6.06 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e June 15, 2022\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":53249624277299,"sku":"9781801170864","price":177.98,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0300\/5595\/6612\/files\/ukzLZ2D8ve9781801170864.webp?v=1776329596","url":"https:\/\/www.vysn.com\/en-ca\/products\/auditing-practices-in-local-governments-an-international-comparison-hardcover","provider":"VYSN","version":"1.0","type":"link"}