Skip navigation
Skip navigation

The Effect of Outsourcing Public Sector Audits on Cost Efficiency

Chong, Kar-Ming; Dolley, Colin; Houghton, Keith; Monroe, Gary


This study compares the cost-efficiency of 'in-house' and outsourced to private sector audit supplier arrangements to deliver financial audits in the public sector by examining audit cost-efficiency within the context of the public sector arrangement at one state in Australia (Western Australia). The results for 178 public agencies show that outsourced audits are, in general, more costly than in-house audits, but this result is conditional on the type and size of public agency. Specifically,...[Show more]

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2009.00302.x


File Description SizeFormat Image
01_Chong_The_Effect_of_Outsourcing_2009.pdf14.14 kBAdobe PDF    Request a copy

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  12 November 2018/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator