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How Audit Courts Affect Political Discussion

Torgler, Benno & Schaltegger, Christoph A. (2007) How Audit Courts Affect Political Discussion. In Backhaus, Jurgen G. (Ed.) Fiscal Sociology: Public Auditing. Peter Lang Publishing, New York, pp. 107-119.

Abstract

From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search for alternative actions that could have been taken and change thereby the records presented. This is different in that traditional public finance talks about some unknown entity whose well being a benign president should implement. We are not particularly impressed with this model. Our way of reasoning is that we want to talk about alternatives.

Impact and interest:

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ID Code: 15175
Item Type: Book Chapter
Additional Information: For more information about this book please refer to the publisher's website (see link) or contact the author.
Additional URLs:
ISBN: 9783631560167
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Applied Economics not elsewhere classified (140299)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2007 Peter Lang Publishing
Deposited On: 14 Oct 2008
Last Modified: 29 Feb 2012 23:36

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