4Barzelay M, 1997, Central Audit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD. Governance: An International Journal of Policy and Administration (3):235-260.
5Guthrie J. E. and Parker L. D, 1999, A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque (3) : 302-332.
6Hamburger P, 1989, Efficiency Auditing in the Australian Audit Office: Reform and Reaction under three Auditors-General. Accounting, Auditing and Accountability (3).
7Hepworth N. P, 1995,The Role of Performance Audit. Public Money & Management (10) : 39-42.
8Jacobs K, 1998, Value for Money Auditing in New Zealand:Competing for Control in the Public Sector. British Accounting Review (3) : 343-360.
9Johnsen A. Meklin P. Oulasvirta L. and Vakkuri J, 2001, Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway . The European Accounting Review(3):583-199.
10Lapsley I, 1998, Research in public sector accounting, an appraisal. Accounting,Auditing and Accountability (1).
