Stakeholder perceptions of performance audit credibility
基于Birnbaum和Stegner的可信度理论框架，通过澳大利亚国家审计署在政府部门的实地研究，发现审计独立性、技术能力和审计有用性等问题限制了绩效审计的可信度。
This paper examines the credibility of performance audit at the micro-level of practice using the general framework of Birnbaum and Stegner's theory of source credibility in which credibility is dependent upon perceptions of the independence of the auditors, their technical competence and the usefulness of audit findings. It reports the results of a field study of a performance audit by the Australian National Audit Office conducted in a major government department. The paper establishes that problems of auditor independence, technical competence and perceived audit usefulness continue to limit the credibility of performance auditing.