Description

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Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.

About the Author

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Laurence Ferry is a Professor in Accounting at Durham University Business School and Adviser to a UK Parliament Select Committee. He is a qualified chartered accountant, and his research, teaching and consulting covers accounting and accountability with a specific focus on the public sector, where he is a recognized international expert in public financial management. Pasquale Ruggiero is Associate Professor of Business Administration and Public Management at the University of Siena and Senior Lecturer in Management Control System at the Brighton Business School. He is a member of the group of experts for the Department of Political Economy of the Italian Central Government.