Audit Committees in Scottish Local Authorities 1998-2005

Public Policy and Administration, Vol. 22, pp. 303-318, July 2007

Posted: 27 Oct 2010

See all articles by William Henry

William Henry

Glasgow Caledonian University

Margaret Crawford

affiliation not provided to SSRN

Melina M. Manochin

Aston University - Aston Business School

James McKendrick

affiliation not provided to SSRN

Brenda A. Porter

University of Exeter Business School - Department of Accounting

William Stein

Glasgow Caledonian University - Division of Risk

Date Written: July 2007

Abstract

During the last 15 years corporate governance has become increasingly prominent in the public sector. The Audit Commission's 1993 report on probity in local government recommended the establishment of audit committees. However, progress on this was slow, as demonstrated by a survey of Scottish local authorities by the authors in 1998. Recent major changes in government in Scotland at both a local and national level have prompted councils to improve the accountability, openness and integrity of their operations. One major aspect of this exercise was the formation of scrutiny committees to provide objective scrutiny of the process and audit committees were the most common vehicle for this. This article explores recent developments in Scottish local government and their impact on audit committees. The article also reports the results of a 2005 survey of Scottish local authorities and compares these with the 1998 survey. This indicates a significant growth in the number of audit committees in Scottish councils and although the level of their perceived effectiveness is patchy, they are a more important feature of local government than they were in 1998.

Keywords: audit committees, corporate governance, local auhtorities,scrutiny

Suggested Citation

Henry, William and Crawford, Margaret and Manochin, Melina Maria and McKendrick, James and Porter, Brenda A. and Stein, William, Audit Committees in Scottish Local Authorities 1998-2005 (July 2007). Public Policy and Administration, Vol. 22, pp. 303-318, July 2007, Available at SSRN: https://ssrn.com/abstract=1698068

William Henry (Contact Author)

Glasgow Caledonian University ( email )

City Campus
Cowcaddens Road
Glasgow G4 0BA, Scotland
United Kingdom

Margaret Crawford

affiliation not provided to SSRN

Melina Maria Manochin

Aston University - Aston Business School ( email )

Aston Triangle
Birmingham, B47ET
United Kingdom

James McKendrick

affiliation not provided to SSRN

Brenda A. Porter

University of Exeter Business School - Department of Accounting ( email )

Exeter, EX4 4QJ
United Kingdom

William Stein

Glasgow Caledonian University - Division of Risk

70 Cowcaddens Road
Glasgow G4 0BA, Scotland
United Kingdom
+44 (0)141 331 3000 (Phone)
+44 (0)141 331 3005 (Fax)

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