{"id":"https://openalex.org/W2120654155","doi":"https://doi.org/10.14453/aabfj.v9i3.5","title":"Local Government Internal Audit Compliance","display_name":"Local Government Internal Audit Compliance","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2120654155","doi":"https://doi.org/10.14453/aabfj.v9i3.5","mag":"2120654155"},"language":"en","primary_location":{"id":"doi:10.14453/aabfj.v9i3.5","doi":"https://doi.org/10.14453/aabfj.v9i3.5","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v9i3.5","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1597&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1597&context=aabfj","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023990753","display_name":"Greg Jones","orcid":"https://orcid.org/0000-0002-0920-4240","observed_orcids":["https://orcid.org/0000-0002-0920-4240"]},"institutions":[{"id":"https://openalex.org/I185523456","display_name":"University of Southern Queensland","ror":"https://ror.org/04sjbnx57","country_code":"AU","type":"education","lineage":["https://openalex.org/I185523456"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Greg Jones","raw_affiliation_strings":["University of Southern Queensland, Australia","University of Southern Queensland,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Southern Queensland, Australia","institution_ids":["https://openalex.org/I185523456"]},{"raw_affiliation_string":"University of Southern Queensland,","institution_ids":["https://openalex.org/I185523456"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055168562","display_name":"Claire Beattie","orcid":"https://orcid.org/0000-0001-8550-1493","observed_orcids":["https://orcid.org/0000-0001-8550-1493"]},"institutions":[{"id":"https://openalex.org/I185523456","display_name":"University of Southern Queensland","ror":"https://ror.org/04sjbnx57","country_code":"AU","type":"education","lineage":["https://openalex.org/I185523456"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Claire Beattie","raw_affiliation_strings":["University of Southern Queensland, Australia","University of Southern Queensland,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Southern Queensland, Australia","institution_ids":["https://openalex.org/I185523456"]},{"raw_affiliation_string":"University of Southern Queensland,","institution_ids":["https://openalex.org/I185523456"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I185523456"],"apc_list":null,"apc_paid":null,"fwci":1.3732,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.87539296,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"9","issue":"3","first_page":"59","last_page":"71"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9355000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9355000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.029600000008940697,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.007600000128149986,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.6769999861717224},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.7870000004768372},{"id":"https://openalex.org/keywords/internal-audit-committee","display_name":"internal audit committee","score":0.6830000281333923},{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.703000009059906},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.8629999756813049}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7472947835922241},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6907697319984436},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.6493638753890991},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6128489971160889},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5703408718109131},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5564725399017334},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5546615123748779},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5256715416908264},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.5243513584136963},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.4799625873565674},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.4795674681663513},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.45353034138679504},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3431514799594879},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.34281104803085327},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23462370038032532},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16507944464683533},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10821610689163208},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.14453/aabfj.v9i3.5","doi":"https://doi.org/10.14453/aabfj.v9i3.5","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v9i3.5","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1597&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"journal-article"},{"id":"pmh:oai:eprints.usq.edu.au:28608","doi":null,"is_oa":false,"landing_page_url":"http://eprints.usq.edu.au/28608/1/Jones_Beattie_AV.pdf","pdf_url":"http://eprints.usq.edu.au/28608/1/Jones_Beattie_AV.pdf","source":null,"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article (Commonwealth Reporting Category C)"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.833.1138","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.833.1138","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ro.uow.edu.au/cgi/viewcontent.cgi?article%3D1597%26context%3Daabfj","raw_type":"text"},{"id":"pmh:oai:ro.uow.edu.au:aabfj-1597","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/aabfj/vol9/iss3/5","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"text"},{"id":"pmh:oai:doaj.org/article:26a1e53d5a2647aea2c53d9cc63ae2a6","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/26a1e53d5a2647aea2c53d9cc63ae2a6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal, Vol 9, Iss 3, Pp 59-71 (2015)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.14453/aabfj.v9i3.5","doi":"https://doi.org/10.14453/aabfj.v9i3.5","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v9i3.5","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1597&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2120654155.pdf","grobid_xml":"https://content.openalex.org/works/W2120654155.grobid-xml"},"referenced_works_count":38,"referenced_works":["https://openalex.org/W93682814","https://openalex.org/W1195228343","https://openalex.org/W1520168100","https://openalex.org/W1598696065","https://openalex.org/W1797402740","https://openalex.org/W1835517892","https://openalex.org/W1981642907","https://openalex.org/W1987740644","https://openalex.org/W1993143188","https://openalex.org/W1994628495","https://openalex.org/W2002499944","https://openalex.org/W2005163148","https://openalex.org/W2009807801","https://openalex.org/W2012656076","https://openalex.org/W2031384114","https://openalex.org/W2036163212","https://openalex.org/W2042651621","https://openalex.org/W2045518222","https://openalex.org/W2051718823","https://openalex.org/W2072424634","https://openalex.org/W2077025345","https://openalex.org/W2090008927","https://openalex.org/W2094802631","https://openalex.org/W2102254854","https://openalex.org/W2104015944","https://openalex.org/W2105925521","https://openalex.org/W2113621162","https://openalex.org/W2119084303","https://openalex.org/W2146913243","https://openalex.org/W2148223342","https://openalex.org/W2167292396","https://openalex.org/W2168310153","https://openalex.org/W2218708478","https://openalex.org/W2222118007","https://openalex.org/W2774230271","https://openalex.org/W2977812800","https://openalex.org/W4200558553","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W93682814","https://openalex.org/W7132826107","https://openalex.org/W2506172757","https://openalex.org/W2113345702","https://openalex.org/W4401615130","https://openalex.org/W2622813378","https://openalex.org/W2408446200","https://openalex.org/W1577866859","https://openalex.org/W2679621616","https://openalex.org/W2168952513"],"abstract_inverted_index":{"Local":[0,95,113,213],"government":[1,251],"councils":[2,39],"(LGC)":[3],"rely":[4],"on":[5,35,208],"a":[6,27,45,99,152,170,209],"number":[7],"of":[8,29,47,52,87,94,101,112,128,143,151,154,172,211,227],"funding":[9,37],"sources":[10,38],"including":[11,218],"state":[12],"and":[13,49,56,70,141,183,221],"federal":[14],"governments":[15],"as":[16,18,184],"well":[17],"their":[19,60,68,78],"community":[20],"constituents":[21],"to":[22,25,41,137,197,237,241],"enable":[23],"them":[24],"provide":[26],"range":[28,46],"public":[30],"services.":[31],"Given":[32],"the":[33,84,92,103,109,133,139,144,161,165,173,188,225,230,244],"constraints":[34],"these":[36,146,176],"need":[40],"have":[42],"in":[43,83,235,248],"place":[44],"strategies":[48],"policies":[50],"capable":[51],"providing":[53],"good":[54,129],"governance":[55,69,140],"must":[57],"appropriately":[58],"discharge":[59],"financial":[61],"accountabilities.":[62],"To":[63,157],"assist":[64],"LGC":[65],"with":[66,187,229],"meeting":[67],"accountability":[71,142],"obligations":[72],"they":[73,191],"often":[74],"seek":[75],"guidance":[76],"from":[77],"key":[79],"stakeholders.":[80],"For":[81],"example,":[82],"Australian":[85],"State":[86],"New":[88],"South":[89],"Wales":[90],"(NSW),":[91],"Office":[93,111],"Government":[96,114,214],"has":[97,194],"developed":[98],"set":[100],"guidelines,":[102,179,189,233],"Internal":[104],"Audit":[105],"Guidelines.":[106],"In":[107,131],"2010":[108,231],"NSW":[110,212],"issued":[115],"revised":[116,232],"guidelines":[117,134,162,245],"emphasising":[118],"that":[119,136,164],"an":[120,125],"internal":[121,238],"audit":[122,239],"committee":[123,159],"is":[124],"essential":[126],"component":[127],"governance.":[130,253],"addition,":[132],"explained":[135],"improve":[138],"councils,":[145],"committees":[147],"should":[148,167],"be":[149,169,198],"composed":[150],"majority":[153],"independent":[155],"members.":[156],"maintain":[158],"independence":[160],"indicated":[163],"Mayor":[166],"not":[168,180],"member":[171],"committee.":[174],"However":[175],"are":[177,246],"only":[178],"legislated":[181],"requirements":[182],"such":[185],"compliance":[186,228],"before":[190],"were":[192],"revised,":[193],"been":[195],"demonstrated":[196],"quite":[199],"low":[200],"(Jones":[201],"&":[202],"Bowrey":[203],"2013).":[204],"This":[205],"study,":[206],"based":[207],"review":[210],"Councils\u2019":[215],"2012/2013":[216],"reports,":[217],"Annual":[219],"Reports":[220],"associated":[222],"disclosures,":[223],"assesses":[224],"level":[226],"specifically":[234],"relation":[236],"committees,":[240],"determine":[242],"if":[243],"effective":[247],"improving":[249],"local":[250],"council":[252]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
