Okayama Economic Review
Published by the Economic Association of Okayama University

Comparative Studies in Government Auditing

Yamamoto, Kiyoshi
Abstract
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.
Note
論説 (Article)
ISSN
0386-3069
NCID
AN00032897
NAID