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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


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