書誌事項
- タイトル別名
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- Comparative Studies in Government Audit
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抄録
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.
収録刊行物
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- 岡山大学経済学会雑誌
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岡山大学経済学会雑誌 28 (3), 47-60, 1996-12-05
岡山大学経済学会
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詳細情報 詳細情報について
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- CRID
- 1390853649478687616
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- NII論文ID
- 110000129841
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- NII書誌ID
- AN00032897
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- ISSN
- 03863069
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- NDL書誌ID
- 4111454
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- 本文言語コード
- en
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- データソース種別
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- JaLC
- IRDB
- NDL
- CiNii Articles