search query: @author Flesher, D.L. / total: 2
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| Author: | Flesher, D.L. Taylor Zarzeski, M. |
| Title: | The roots of operational (value-for-money) auditing in English-speaking nations |
| Journal: | Accounting and Business Research
2002 : VOL. 32.2, p. 93-104 |
| Index terms: | AUDITING |
| Freeterms: | ENGLISH-SPEAKING NATIONS |
| Language: | eng |
| Abstract: | Operational auditing, also known as comprehensive auditing, management auditing, performance auditing, and value-for-money auditing has had a diverse history across countries and professional disciplines. This historical view of operational auditing across English-speaking countries provides evidence that international diffusion and cross-disciplinary diffusion of auditing ideas has been minimal. |
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