Auditor and auditee engagement with public sector performance audit: an institutional logics perspective

Parker, L. D. , Schmitz, J. and Jacobs, K. (2021) Auditor and auditee engagement with public sector performance audit: an institutional logics perspective. Financial Accountability and Management, 37(2), pp. 142-162. (doi: 10.1111/faam.12243)

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Abstract

In the context of contemporary public sector performance audit practice in Australia, this study provides significant insights into performance auditors’ and auditees’ apparent logics and attitudes to performance audits. Employing a documentary analysis and in‐depth semistructured interviews with senior audit leaders from all Australian Auditor‐General jurisdictions, performance auditors’ and auditees’ attitudes toward performance audits and their intentions, strategies, and responses were explored through the lens of institutional logics. Empirical evidence reveals that performance auditors’ logics have gradually moved toward greater stakeholder engagement with auditees, parliamentarians, and the media, while preserving their performance audit prerogatives. Auditees appear to become more receptive to performance auditors’ engagement strategies and consultation attempts if auditors maintain a collaborative attitude. Both parties occasionally apply bridging and buffering strategies in situations where their logics are not aligned with those of the other stakeholder group. This study discovered that competing logics held by performance auditors and auditees are in some respects drawn closer together, while differences nonetheless co‐exist, although often in an uneasy partnership.

Item Type:Articles
Additional Information:The support of a CPA Australia research grant for the work on this project is gratefully acknowledged.
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Parker, L. D., Schmitz, J., and Jacobs, K.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Financial Accountability and Management
Publisher:Wiley
ISSN:0267-4424
ISSN (Online):1468-0408
Published Online:13 April 2020
Copyright Holders:Copyright © 2020 John Wiley and Sons Ltd
First Published:First published in Financial Accountability and Management 37(2): 142-162
Publisher Policy:Reproduced in accordance with the publisher copyright policy

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