The emergence of the public sector expectations gap Nagy, Judy 2001, The emergence of the public sector expectations gap, in Collected papers of APIRA Adelaide 2001, University of Adelaide, School of Commerce, [Adelaide, S. Aust.], pp. 1-31. Attached Files Name Description MIMEType Size Downloads Title The emergence of the public sector expectations gap Author(s) Nagy, Judy Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (3rd: 2001: Adelaide, S. Aust.) Conference location Adelaide, S. Aust. Conference dates 15-17 July 2001 Title of proceedings Collected papers of APIRA Adelaide 2001 Editor(s) Parker, Lee D. Publication date 2001 Start page 1 End page 31 Publisher University of Adelaide, School of Commerce Place of publication [Adelaide, S. Aust.] Summary This paper focuses on the continuing worldwide phenomenon of homogenisation of audit rules, regulation and procedures between the government and private sectors. The observations are informed by Pusey’s (1991) criticisms of ‘economic rationalism’ as the driving mechanism behind public sector reforms in Australia. The presumed superiority of commercial audit is questioned in association with the work of Hopwood (1983, 1998), Otley and Pierce (1996) and, Power (1992, 1994, 1995, 1996, 1997) that contextualise the role of audit. In the private sector audit there continues to be an ‘expectations gap’ arising from commercial pressures and a rhetorical support for the public interest. It is contended that audit quality in the public sector is driven by a different perception of public interest that has been eroded with the advent of economic rationalism. The consequent emergence of a public sector audit ‘expectations gap’ is an amalgam of new components particular to the government audit environment and, aspects of the private ‘expectations gap’ which have been transplanted into the public domain. Language eng Field of Research 150102 Auditing and Accountability HERDC Research category E1 Full written paper - refereed Persistent URL http://hdl.handle.net/10536/DRO/DU:30004523 Document type: Conference Paper Collections: Faculty of Business and Law School of Accounting, Economics and Finance Related Links Link Description Connect to published version Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Wed, 25 Feb 2009, 15:29:54 EST Thu, 02 Apr 2009, 14:47:56 EST Wed, 22 Jul 2009, 12:06:21 EST Mon, 19 Apr 2010, 10:15:26 EST Fri, 17 Oct 2014, 08:31:46 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 678 Abstract Views, 0 File Downloads  -  Detailed Statistics Created: Mon, 07 Jul 2008, 09:38:15 EST