Okayama Economic Review
Published by the Economic Association of Okayama University

Online ISSN 2433-4146
Print ISSN 0386-3069

Comparative Studies in Government Auditing

山本 清
抄録
Government auditing has been moving to the international harmonisation because of an increase in public accountability and the activities ofthe International Organisation of Supreme Audit Institutions (INTOSAI). Supreme Audit Institutions (SAIs) in developed countries are, however, fairly different in functions and influence on the government. This paper focuses on these differences and shows they have been caused by each SAI's rational behaviour for its clients.
備考
論説 (Article)
ISSN
0386-3069
NCID
AN00032897