The political economy of government auditing : financial governance and the rule of law in Latin America and beyond / Carlos Santiso.
Material type:
TextSeries: Law, development and globalizationPublication details: Abingdon [England] ; New York : Routledge-Cavendish, 2009.Description: xxv, 174 p. : ill. ; 24 cmISBN: - 9780415477734
- 0415477735
- 657.835'045 22
- HJ9923.L29 S36 2009
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| 657.3'0218 INT International GAAP 2012 : | 657.3'0218 INT International GAAP 2012 : | 657.4'5 HOO Auditing and assurance services : | 657.835'045 SAN The political economy of government auditing : | 657 BIG Spicer and Pegler's book-keeping and accounts / | 657 BLA Introduction to accounting and finance / | 657 BLO Accounting theory & policy : |
A GlassHouse book.
Includes bibliographical references (p. [154]-168) and index.
Budget institutions and financial governance -- Political economy of budget oversight and external auditing -- Institutional arrangements for external auditing -- The board model and the case of Argentina -- The court model and the case of Brazil -- The monocratic model and the case of Chile -- Government auditing in transition -- Conclusions : auditing, accountability and anticorruption.
This book is an important contribution to our understanding of how curruption can be prevented by strenghtening those institutions tasked with srutinizing government and overseeing public finances.
aia 10/05/13
Loan
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