How Audit Courts Affect Political Discussion

& Schaltegger, Christoph (2007) How Audit Courts Affect Political Discussion. In Backhaus, J (Ed.) Fiscal Sociology Public Auditing. Peter Lang Publishing, Germany, pp. 107-119.

Description

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: Chapter in Book, Report or Conference volume (Chapter)
ORCID iD:
Torgler, Bennoorcid.org/0000-0002-9809-963X
Measurements or Duration: 13 pages
Keywords: Audit Courts, Political Discussion, Switzerland
ISBN: 978-3-631-56016-7
Pure ID: 33683626
Divisions: Past > QUT Faculties & Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Consult author(s) regarding copyright matters
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Deposited On: 14 Oct 2008 00:00
Last Modified: 07 Feb 2025 22:37