Analysis of the standing auditors evaluation system and the performance indicators: With a focus on expertise

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

This study analyzes how each type of expertise affects the auditor evaluation conducted by the Ministry of Strategy and Finance in 2014 to 2015 with a typology of the standing auditors’ expertise: essential expertise and complementary expertise. Although the analysis was conducted on an exploratory level, this study found that the standing auditors’ expertise had a distinctive and systematic influence on the results of the standing auditors’ performance evaluation. Considering the role of standing auditors in public institution is becoming increasingly important, the results of this study reveal the need for a more in-depth discussion on the role of the auditor as well as the institutional basis for appointing auditors with expertise.

Original languageEnglish
Title of host publicationPublic Management in Korea
Subtitle of host publicationPerformance Evaluation and Public Institutions
PublisherTaylor and Francis
Pages155-182
Number of pages28
ISBN (Electronic)9781351061377
ISBN (Print)9781138480940
DOIs
Publication statusPublished - 2018 Jan 1

All Science Journal Classification (ASJC) codes

  • Economics, Econometrics and Finance(all)
  • Business, Management and Accounting(all)

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    Eom, T. H. (2018). Analysis of the standing auditors evaluation system and the performance indicators: With a focus on expertise. In Public Management in Korea: Performance Evaluation and Public Institutions (pp. 155-182). Taylor and Francis. https://doi.org/10.4324/9781351061384