Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics

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Esmailikia Gh.

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Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2018 | Volume:4 | Issue:2 (8) Page(s): 115-134

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Information Journal Paper

Title

Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics

Author(s)

Esmailikia Gh. | Issue Writer Certificate

Keywords

Audit Committee

Public Sector

Delphi Method

Professional

Academics

Abstract

New public management has changed themanagement of the Public Sector by accepting private sector activities, and claims that the Audit Committee in Public Sector can also have similar value creations trends. Regarding the currentreforms in Irans Public Sector, the purpose of this study is to investigate the establishment of the Audit Committee in Irans Public Sector using a mix(Qualitative-Quantitative) method. In the Qualitativesection, by analyzing the views of 14 experts intwo rounds of Delphi and in the Quantitativesection by using Opinions of two groups profession(n=248) and academy (n=96) the findingsshowed that: The establishment of the auditcommittee will enhance the financial and operationalaccountability of the Public Sector, the establishmentof this committee faces a number of challenges, and members of the committee should have a set of attributes to play their role effectively. Ultimately, Academics Compared with members of theprofession, have more strongly agreed to benefits and challenges of establishment and characteristicsof the committee members. The results, while confirming the value creation of the Audit Committeein the environmental conditions of the iran publicsector, by determination of challenges of establishment and Members characteristics, it can help its Involved and Performers to establish and operate it successfully.

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APA: Copy

Esmailikia, Gh.. (2018). Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics. JOURNAL OF GOVERNMENTAL ACCOUNTING, 4(2 (8) ), 115-134. SID. https://sid.ir/paper/360580/en

Vancouver: Copy

Esmailikia Gh.. Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2018;4(2 (8) ):115-134. Available from: https://sid.ir/paper/360580/en

IEEE: Copy

Gh. Esmailikia, “Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 4, no. 2 (8) , pp. 115–134, 2018, [Online]. Available: https://sid.ir/paper/360580/en

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