Efficiency of public sector audits

Wilkins, Jennifer T. (2001). Efficiency of public sector audits Honours Thesis, School of Business, The University of Queensland.

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Author Wilkins, Jennifer T.
Thesis Title Efficiency of public sector audits
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 2001
Thesis type Honours Thesis
Total pages 87
Language eng
Subjects 1503 Business and Management
Formatted abstract
The objective of this study is to examine the effect of monopoly power on the fees charged by Australian public sector auditors. The study focuses on the cost efficiencies of the Queensland Audit office (QAO) and tests for excessive testing.

To identify the extent of the inefficiency, QAO's efficiency was measured relative to the New South Wales Audit Office for a range of audits completed in 1998. University audits are compared over time and cross-sectionally over seven other audit offices to measure QAO's relative efficiency over time. The results suggest that, overall; QAO appears to be efficient relative to NSWAO. However, for the sample of universities, QAO is relatively inefficient compared to the seven other offices over time.

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Created: Thu, 18 Nov 2010, 15:37:33 EST by Muhammad Noman Ali on behalf of The University of Queensland Library