Preferences for the Regulation and Monitoring of Fijian Government Accounting

Gregory ep Shailer, Eroni Vatuloka

    Research output: Contribution to journalArticlepeer-review

    3 Citations (Scopus)

    Abstract

    The preferences of major stakeholders in the Fijian public sector reporting process as to who should set government accounting standards and monitor their application are investigated by comparing the preferences of Parliamentarians, internal and external users, and preparers. There is support from all groups for the introduction of accounting standards but perceptions of the relativity of benefits exhibit diversity. There is disparity in choices of auditors for different types of entities, but there is strong support for the Office of the Auditor General (OAG) as the monitor for departments and for private sector auditors to compete for audits of statutory bodies.

    Original languageEnglish
    Pages (from-to)104-125
    Number of pages22
    JournalAsian Review of Accounting
    Volume8
    Issue number2
    DOIs
    Publication statusPublished - 1 Feb 2000

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