Acceso abierto

Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General


Cite

Boyle, R. (2023). One hundred years of the Office of the Comptroller & Auditor General in the newspapers. Administration, 71(4), 45–72. Search in Google Scholar

Clark, C., Martinis, M. D., & Kambria-Kapardis, M. (2007). Audit quality attributes of European Union supreme audit institutions. European Business Review, 19(1), 40–71. Search in Google Scholar

Committee of Public Accounts. (2023). Comptroller and Auditor General section 2 report on unauthorised release of funds from the central fund of the Exchequer. https://www.oireachtas.ie/en/debates/debate/committee_of_public_accounts/2023-02-23/4/ Search in Google Scholar

Connolly, C., & Stewart, E. (2021). Time to reform Ireland’s public sector accounting. https://www.charteredaccountants.ie/docs/default-source/publishing/accountancy-ireland-archive/accountancy-ireland-august-2021.pdf Search in Google Scholar

Department of Finance. (2011). Reforming Ireland’s budgetary framework: A discussion document. https://www.fiscalcouncil.ie/wp-content/uploads/2014/06/RIBF_March11.pdf Search in Google Scholar

Gustavson, M., & Sundström, A. (2018). Organizing the audit society: Does good auditing generate less public sector corruption? Administration & Society, 50(10), 1508–32. Search in Google Scholar

Hood, C. (1991). A public management for all seasons. Public Administration, 69(1), 3–19. Search in Google Scholar

Hood, C., Rothstein H., & Baldwin R. (2001). The government of risk. Oxford University Press. Search in Google Scholar

International Monetary Fund. (2013). Ireland: Fiscal transparency assessment. https://www.imf.org/en/Publications/CR/Issues/2016/12/31/Ireland-Fiscal-Transparency-Assessment-40780 Search in Google Scholar

Li, X., Tang, J., Feng, C., & Chen, Y. (2023). Can government environmental auditing help to improve environmental quality? Evidence from China. International Journal of Environmental Research & Public Health, 20, 2770. Search in Google Scholar

MacCarthaigh, M. (2002). The establishment of the Office of the Comptroller & Auditor-General in the Irish Free State. The History Review, 13, 123–8. Search in Google Scholar

MacCarthaigh, M. (2014). Agency termination in Ireland: Culls and bonfires, or life after death? Public Administration, 92(4), 1017–37. Search in Google Scholar

Moretti, D., Nicol, S., Denis, E., & Youngberry, T. (2019). Financial reporting in Ireland. OECD Journal on Budgeting, 1. https://www.oecd.org/gov/budgeting/Financial-reporting-in-Ireland-web.pdf Search in Google Scholar

Morin, D., & Hazgui, M. (2016). We are much more than watchdogs: The dual identity of auditors at the UK National Audit Office. Journal of Accounting & Organizational Change, 12(4), 568–89. Search in Google Scholar

OECD. (2015). Review of budget oversight by parliament: Ireland. https://www.oecd.org/gov/budgeting/Review-of-budget-oversight-by-parliament-Ireland.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (1999). Report of investigation into the administration of deposit interest retention tax and related matters during the period 1 January 1986 to 1 December 1998. https://opac.oireachtas.ie/AWData/Library3/Library2/DL024420.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (2020a). External peer review. https://www.audit.gov.ie/en/about-us/corporate-information/peer%20review/external%20peer%20review%20.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (2020b). Performance report 2020. https://www.audit.gov.ie/en/about-us/corporate-information/performance%20reports/performance-report-2020.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (2020c). Report on the accounts of the public services 2019. 5 Implementation of financial management shared services. https://www.audit.gov.ie/en/find-report/publications/2020/2019-annual-report-chapter-5-implementation-of-financial-management-shared-services.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (2021). Performance report 2021. https://www.audit.gov.ie/en/about-us/corporate-information/performance%20reports/performance-report-2021.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (2022). Section 2 report: Unauthorised release of funds from the central fund of the Exchequer. https://www.audit.gov.ie/en/find-report/publications/2022/unauthorised-release-of-funds-from-the-central-fund-of-the-exchequer.pdf Search in Google Scholar

Office of the Comptroller and Auditor General. (2023). Report on the accounts of the public services 2022. 6 Financial management shared services: Implementation progress. https://www.audit.gov.ie/en/find-report/publications/2023/6-financial-management-shared-services-implementation-progress.pdf Search in Google Scholar

Power, M. (1997). The audit society: Rituals of verification. Oxford University Press. Search in Google Scholar

Scott, C. (2014). Independent regulators as accountability mechanisms. In M. Bovens, R. E. Goodin, & T. Schillemans (Eds), Oxford handbook of public accountability. Oxford University Press. Search in Google Scholar