The Quest for Audit Quality in the Public Sector

Josette Caruana , Magdalena Kowalczyk


We assess audit quality in the public sector of two European jurisdictions by using the model developed by English and Guthrie. Accordingly, we analysed the enabling legislations of the two supreme audit institutions in terms of the issues relating to (i) accountability to their respective parliaments; and (ii) independence from their respective executives. The results highlight strong legal provisions that enable independence, and point to some weaknesses regarding accountability. We show that, since the English and Guthrie model was developed in an Australasian context where state audits are designed on the private sector model, the model needs to be amended in order to apply in an European context.
Author Josette Caruana
Josette Caruana,,
, Magdalena Kowalczyk (WZ / KR)
Magdalena Kowalczyk,,
- Department of Accounting
Journal seriesAccounting in Europe, ISSN 1744-9480, e-ISSN 1744-9499, (N/A 70 pkt)
Issue year2020
Nofirst online
Publication size in sheets1.2
Keywords in Polishodpowiedzialność, jakość audytu, niezależność, nadzór, audyt sektora publicznego
Keywords in Englishaccountability, audit quality, independence, oversight, public sector audit
ASJC Classification1402 Accounting; 1403 Business and International Management; 2003 Finance
Languageen angielski
Score (nominal)70
Score sourcejournalList
ScoreMinisterial score = 70.0, 30-06-2020, ArticleFromJournal
Publication indicators WoS Citations = 0; Scopus SNIP (Source Normalised Impact per Paper): 2018 = 0.689
Citation count*1 (2020-09-15)
Additional fields
UwagiFirst online: 12 May 2020
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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