Auditor and auditee engagement with public sector performance audit: An institutional logics perspective. (13th April 2020)

• Record Type: Journal Article
• Authors: Parker, Lee D.; Schmitz, Jana; Jacobs, Kerry
• Is Part Of: Financial accountability & management. Volume 37:Number 2(2021)
• Page Start: 142
• Page End: 162
• Publication Date: 2020-04-13
• Subjects: Auditor‐General -- Australia -- institutional logics -- performance auditing -- public sector; Finance, Public -- Accounting -- Periodicals; Accounting -- Periodicals; Managerial accounting -- Periodicals; Public administration -- Periodicals; 658.159
• DOI: 10.1111/faam.12243
• Languages: English
• ISSNs: 0267-4424

Abstract

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.