IDEAS home Printed from https://ideas.repec.org/a/spr/trstrv/v17y2010i1p229-245.html
   My bibliography  Save this article

The Failure of External Control on Public Utilities

Author

Listed:
  • Alessandro Lombrano
  • Mario Ianniello

Abstract

No abstract is available for this item.

Suggested Citation

  • Alessandro Lombrano & Mario Ianniello, 2010. "The Failure of External Control on Public Utilities," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 17(1), pages 229-245, May.
  • Handle: RePEc:spr:trstrv:v:17:y:2010:i:1:p:229-245
    DOI: 10.1007/s11300-010-0134-6
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s11300-010-0134-6
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s11300-010-0134-6?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    2. Paolo Fedele & Edoardo Ongaro, 2008. "A Common Trend, Different Houses: Devolution in Italy, Spain and the UK," Public Money & Management, Taylor & Francis Journals, vol. 28(2), pages 85-92, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    2. Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
    3. Namrata Malhotra & Timothy Morris, 2009. "Heterogeneity in Professional Service Firms," Journal of Management Studies, Wiley Blackwell, vol. 46(6), pages 895-922, September.
    4. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    5. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    6. Sari, Dwi Amalia & Margules, Chris & Lim, Han She & Widyatmaka, Febrio & Sayer, Jeffrey & Dale, Allan & Macgregor, Colin, 2021. "Evaluating policy coherence: A case study of peatland forests on the Kampar Peninsula landscape, Indonesia," Land Use Policy, Elsevier, vol. 105(C).
    7. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    8. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    9. Molecke, Greg & Pinkse, Jonatan, 2017. "Accountability for social impact: A bricolage perspective on impact measurement in social enterprises," Journal of Business Venturing, Elsevier, vol. 32(5), pages 550-568.
    10. Stacy E. Lom, 2016. "Changing Rules, Changing Practices: The Direct and Indirect Effects of Tight Coupling in Figure Skating," Organization Science, INFORMS, vol. 27(1), pages 36-52, February.
    11. Paula Jarzabkowski & Sarah Kaplan, 2015. "Strategy tools-in-use: A framework for understanding “technologies of rationality” in practice," Strategic Management Journal, Wiley Blackwell, vol. 36(4), pages 537-558, April.
    12. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    13. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    14. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    15. Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    16. Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010. "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 394-421, June.
    17. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
    18. Mats Alvesson & Anna Jonsson, 2022. "Organizational Dischronization: On Meaning and Meaninglessness, Sensemaking and Nonsensemaking," Journal of Management Studies, Wiley Blackwell, vol. 59(3), pages 724-754, May.
    19. Fogarty, Timothy J. & Radcliffe, Vaughan S. & Campbell, David R., 2006. "Accountancy before the fall: The AICPA vision project and related professional enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 1-25, January.
    20. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.

    More about this item

    Keywords

    Local public services; Accountability; External control; Conflict of interest; Resistance to control; M42 - Auditing; M48 - Government Policy and Regulation;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:trstrv:v:17:y:2010:i:1:p:229-245. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.