Literatuur Over Performance Audit

Literature on performance auditing

and Supreme Audit Institutions

January 2020

A - D ...... 2

E - H ...... 12

I - L ...... 20

M - O ...... 28

P - R ...... 34

S - U ...... 40

V - Z ...... 47

Dr. Vital Put

Councillor

Belgian Court of Audit

A - D

1. Adams, N. (1986), Efficiency auditing in the Australian National Audit Office, Australian Journal of Public Administration, 3, 189-199

2. Adi, S., Dutil, P. (2018), Searching for strategy: Value for Money (VFM) audit choice in the new public management era, Canadian Public Administration, Vol. 61, no. 1, 91–108

3. Aerts, E. (1996), Geschiedenis en archief van de Rekenkamers : overzicht van de archieven en verzamelingen van het Algemeen rijksarchief. Algemeen Rijksarchief; Brussel, 534 p.

4. Aerts, E., Vandenbulcke, A. (1997), Administreren en controleren door de eeuwen heen – De rekenkamers in de Zuidelijke Nederlanden (14e – 18e eeuw); catalogus bij de gelijknamige tentoonstelling in het Algemeen Rijksarchief van 5 november 1997 tot 30 januari 1998, Algemeen Rijksarchief en Rijksarchief in de Provinciën, Educatieve Dienst, Brussel

5. Aerts, E. (1999), ‘Spanje of Oranje? Loyale en dissidente rekenkamers in Brabant en Vlaanderen bij het begin van de Tachtigjarige Oorlog (1577-1585)’, in: Miscellanea archivistica. Studia 118, Algemeen Rijksarchief en Rijksarchief in de Provinciën, Brussel, 9-46

6. Ahlbäck Ö. S., Bringselius, L. (2015), Professionalism and Organizational Performance in the Wake of New Managerialism, European Political Science Review, Volume 7, Issue 4, 499-523

7. Albert, J.L, Lambert, T. (2017), La Cour des comptes, un pouvoir rédempteur ? LGDJ, 178 p.

8. Alon, G. (2007), State Audit and the Media as the Watchdogs of Democracy - A Comparative View, Iyunim - The Periodical of the Office of the State Comptroller and Ombudsman, Volume 61, 55-100

9. Alwardat, Y. A. (2010) External auditors and clients: an investigation of perceptions of value for money (VfM) audit practices in the UK public sector. PhD thesis, University of Westminster, Harrow Business School, 280p.

10. Alwardat, Y., Benamraoui, A., Rieple, A. (2015). Money and Audit Practice in the UK Public Sector, International Journal of Auditing, Vol. 19, p. 206-217

11. Alwardat, Y.A., Basheikh, A.M. (2017), The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study, International Journal of Business and Management; Vol. 12, No. 12, 144-157

12. Arena, M., Jeppesen, K. (2010), The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case, International Journal of Auditing, 14, 111–129

13. Arena, M., Jeppesen, K. (2016), Practice Variation in Public Sector Internal Auditing: An Institutional Analysis, European Accounting Review, 25:2, 319-345

14. Arnaboldi, M.A., Lapsley, I. (2008), Making Management Auditable: The Implementation of Best Value in Local Government, Abacus, Vol. 44, Issue 1, 22–47

15. Arthur, A., Rydland, L.T., Amundsen, K. (2012), The User Perspective in Performance Auditing—A Case Study of Norway, American Journal of Evaluation, 33 – 44

16. Assakaf, E.A., Samsudin, R.S. (2018), Public Sector Auditing and Corruption: A Literature Review, Asian Journal of Finance & Accounting, Vol. 10, No. 1, 226-241 2

17. Aucoin, P. (1998), Auditing for Accountability: The Role of the Auditor General, Institute On Governance Occasional Paper Series, 25 p.

18. Azuma, N. (2003), The Role of the Supreme Audit Institutions in NPM: International Trend, Government Auditing Review, Board of Audit of Japan, March 2003, 85-106

19. Azuma, N. (2004), Performance Measurement of Supreme Audit Institutions, Government Auditing Review, Board of Audit of Japan, March 2004, 65-94

20. Azuma, N. (2005), The Role of the Supreme Audit Institutions in New Public Management (NPM): the Trend of Continental Countries, Government Auditing Review, Board of Audit of Japan, March 2005, 69-84

21. Backhaus, J.G. (1994), The economic functions of supreme auditing institutions: Purpose of the conference, European Journal of Law and Economics, No 2, 81-84

22. Backhaus, J.G. (2007), Fiscal Sociology: Public Auditing, Peter Lang Publishing, 213 p.

23. Baekgaard, M., Bellé, N., Serritzlew, S., Sicilia, M., Steccolini, I. (2019), Performance information in politics: How framing, format, and rhetoric matter to politicians’ preferences Research, Journal of Behavioral Public Administration, Vol 2(2), pp. 1-12

24. Baker, C. R. (2014). A comparative analysis of the development of the auditing profession in the United Kingdom and France. Accounting History, 19(1–2), 97–114

25. Balls, H.R. (1978), The watchdog of Parliament: the centenary of the legislative audit, Canadian Public Administration, Volume 21, Issue 4, 584-617

26. Baber, W. (1983), Toward understanding the role of auditing in the public sector”, Journal of Accounting and Economics, Vol. 5, 213-227

27. Balli, R.(2016). The Role of Performance Audit on Performance Improvement and Accountability in the Audited Public Sectors of Oromia National Regional State, Thesis, Department of Accounting and Finance, Addis Ababa University, Ethiopia, 69 p.

28. Barrett, P. (2010), Performance auditing - what value, Public Money & Management, Vol. 30, Issue 5, 271 – 278

29. Barrett, P. (2011), Where You Sit Is What You See: The Seven Deadly Sins of Performance Auditing. Implications for Monitoring Public Audit Institutions, Australian Accounting Review, Volume 21, Issue 4, 397–405

30. Barret, P. (2012), Performance auditing—addressing real or perceived expectation gaps in the public sector, Public Money & Management, March, 129-136

31. Barret, P. (2018), New development: Parliamentary ‘watchdogs’ taking a higher profile on government programme performance and accountability? Public Money & Management, 6 p.

32. Bartel, R., Schneider, F. (1990), Efficiency and Effectiveness Control Based on Economic Analysis: The Example of the Austrian Court of Audit, 36 p.

33. Barton, A. (2008), New Labour’s Management, Audit and ‘What Works’ Approach to Controlling the ‘Untrustworthy’ Professions, Public Policy and Administration, 263–277

34. Barzelay, M. (1997), Central Audit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD, Governance: An International Journal of Policy, Administration and Institutions, Vol. 10, No. 3, 235-260

35. Bawole, J.N., Ibrahim, M. (2015), Contesting Claims on Measuring Performance in the Public Sector Using Performance Audits: Evidence from the Literature, Public Organization Review, 15 p.

36. Bawole, J.N., Ibrahim, M. (2016), Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana, International Journal of Public Administration, 1-14

37. Beauchamp, C. (1990), National Audit Office: its role in privatization, Public Money & Management, Summer, 55-58

38. Beauregard, N. (2004), Le Vérificateur général du Québec et la vérification d'optimisation des ressources: évolution et perspectives, Canadian Public Administration, Issue 2, 207-224

39. Behn, R.D. (2001), Rethinking Democratic Accountability, Brookings Institution Press, Washington D.C., 317 p.

40. Bemelmans-Videc, M.L. (1998), De Algemene Rekenkamer: controlenormen en - stijlen in een veranderende bestuurlijke context, in Hertogh, M.L.M., Huls, N.J.H., Wilthagen, A.C.J.M., Omgaan met de onderhandelende overheid. Rechtstaat, onderhandelend bestuur en controle. Amsterdam University Press, 221 p., 89-117

41. Bemelmans-Videc, M.L., Fenger, H.J.M. (1999), Harmonizing Competing Rationalities in Evaluating Governance. Knowledge, Technology & Policy, Vol. 12 Issue 2, 38-51

42. Bemelmans-Videc, M.L. (2000), Over het beoordelen van “goed” bestuur. In: Nelissen, N., Goverde, H., Van Gestel, N., Bestuurlijk vermogen. Analyse en beoordeling van nieuwe vormen van besturen. Uitgeverij Coutinho, 452 p., 355-383

43. Bemelmans-Videc, M.L, de Vries, M. (2010), Ontwikkelingen in de evaluatie van overheidshandelen, in: Aardema, H., Derksen, W., Herweijer, M., de Jong, P. (red.), Meerwaarde van de bestuurskunde. Liber Amicorum voor prof. dr. Arno F.A. Korsten, Boom Lemma uitgevers, Den Haag, 301 p., 127-135

44. Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B. (2007), Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p.

45. Benner, M. (2012), Die Rechnungshöfe als Change Agents: Eine Untersuchung der Möglichkeiten, Grenzen und Anforderungen als Beitrag zur Modernisierung der externen Finanzkontrolle, 114 p.

46. Bergel, P. (2010), Rechnungshöfe als vierte Staatsgewalt? Verfassungsvergleich der Rechnungshöfe Deutschlands, Frankreichs, Österreichs, Spaniens, des Vereinigten Königreichs und des Europäischen Rechnungshofs im Gefüge der Gewaltenteilung, Universitätsdrucke Göttingen, 253 p.

47. Bergman, C. (2007), Newspaper Coverage of Issues Raised in Reports of the Israeli State Comptroller, Lyunim - The Periodical of the Office of the State Comptroller and Ombudsman, Volume 61, 101 - 129

48. Berry, F.S., Turcotte, J.W., Latham, S.C. (2002), Program Evaluation in State Legislatures: Professional Services Delivered in a Complex, Competitive Environment, New Directions for Evaluation, No. 95, Fall, 73-88

49. Bezruki, D., Mueller, J., McKim, K. (1999), Legislative Utilization of Evaluations, New Directions for Evaluation, No 81, Spring, 11-22

50. Bini, M. (2019), Models of mandate in public audit: an examination of Australian jurisdictions, Public Money & Management, 39:3, 201-208

51. Blume, L., Voigt, S. (2007), Supreme Audit Institutions: Supremely Superfluous ? - A Cross Country Assessment, 25 p.

52. Blume, L., Voigt, S. (2011), Does organizational design of supreme audit institutions matter? A cross-country assessment, European Journal of Political Economy, 27(2), 215-229

53. Blume, L., Voigt, S. (2013), The Economic Effects of Constitutional Budget Institutions, European Journal of Political Economy, 29, 236-251

54. Board of Audit of Japan (2018), History of the Board of Audit from 1880 to 2010, Board of Audit of Japan, 690 p.

55. Boas, T.C., Hidalgo, F.D., Melo, M.A. (2018), Horizontal But Not Vertical: Accountability Institutions and Electoral Sanctioning in Northeast Brazil ,Working paper, 29 p.

56. Bourn, J (2007). Public Sector Auditing: Is it Value for Money ? John Wiley & Sons, 426 p.

57. Bonollo, E. (2013), National Audit Courts in a Public Sector under Stress: From “Watchdog” to “Sheepdog” Function, Proceedings of 22nd International Business Research Conference, Madrid, Spain, 9 - 10 September 2013, 18 p.

58. Bonollo, E. (2019), Measuring supreme audit institutions’ outcomes: current literature and future insights, Public Money & Management, 10 p.

59. Bouckaert, G. (2017), Overheidsaudit met een toekomst: zeven voorwaarden, Vlaams Tijdschrift voor Overheidsmanagement, nr. 3, 5-8

60. Bouckaert, G., Put, V. (2018), Financieel management, in: Handboek Overheidsmanagement, 485 p., p. 239-260

61. Bovens, M., Schillemans, T., ‘T Hart, P. (2008), Does public accountability work ? An assessment tool, Public Administration, Vol. 86, No. 1, 225-242

62. Bowerman, M. (1994), The National Audit Office and the Audit Commission: cooperation in areas where their VFM responsibilities interface, Financial Accountability and Management, 10 (1), 47-63

63. Bowerman, M. (1996), The rise and fall of value for money auditing, in: Lapsley, I., Mitchell, F. (eds.), Accounting and Performance Measurement – Issues in the Private and Public Sectors, Paul Chapman Publishing, London, 193-212

64. Bowerman, M., Helen, R, Humphrey, C. (2000), In Search of the Audit Society: Some Evidence from Health Care, Police and Schools, International Journal of Auditing, 4, 71-100

65. Bowerman, M., Humphrey, C. (2001), Should non-financial performance information be audited ? – the case of public service agreements in UK government, Australian Accounting Review, 11, 3, 35-43

66. Bowerman, M., Humphrey, C. (2002), Limiting the Scope of Central Government Audit: A Constitutional Problem or a Sensible Solution ? , in Montesinos, V., Vela, J.M. (eds.), Innovations in Governmental Accounting, Kluwer Academic Publishers, 331-341

67. Bowerman, M., Humphrey, C., Owen, D. (2003), Struggling for supremacy: the case of UK public audit institutions, Critical Perspectives on Accounting, Vol. 14 Issue 1/2, 1-22

68. Brenninkmeijer, A. Debets, R., Hock B., Moonen, G. (2017), The application of audit standards in ECA’s work, Tilec Discussion Paper, 16 p.

69. Brenninkmeijer, A. Moonen, G., Debets, R., Hock B. (2018), Auditing Standards and the Accountability of the European Court of Auditors (ECA), Utrecht Law Review, Volume 14, Issue 1, 2018, 17 p.

70. Bringselius, L. (2008), Personnel Resistance in Public Professional Service Mergers: the Merging of Two National Audit Organizations, Lund Studies in Economics and Management Lund: Lund Business Press, Ph D, 336 p.

71. Bringselius, Louise (2010). Impact at Any Price? The National Audit Office (NAO) and the Media. Paper presented at The International Research Society for Public Management (IRSPM) 2010, Berne, Switzerland.

72. Bringselius, L. (2011), Performance audit at the Swedish Supreme Audit Institution (SAI). The Lund Institute of Economic Research Report Series, no. 2011–01. Lund: Lund University, 23 p.

73. Bringselius, L. (2014), The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media?, Financial Accountability & Management, 30(1), 75-94

74. Bringselius, L. (2015), In the absence of a Public Accounts Committee, in: Zahirul Hoque (ed.), Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices, London/New York, Routledge, 342 p.

75. Bringselius, Lemne, M. (2015), Appointments Shrouded in Mystery. The profiles of ten Swedish Auditors-General. A paper to the Lund Public Management Workshop 24th of September 2015 at Lund University, 18 p.

76. Bringselius, L. (2016). Riksrevisionens effektivitetsgranskningar: Kvalitet ur ett intressentperspektiv. Lund University, 15 p.

77. Bringselius, L., Lonsdale, J. (2016), Auditing in the public sector: The Challenges of Supreme Audit Institutions. Routledge, 192 p.

78. Bringselius, L., Lemne, M. (2017), What Qualifications does Good State Audit Require? : The Profiles of Ten Auditors-General, Statsvetenskaplig tidskrift, 111-136

79. Bringselius, L. (2018), Efficiency, Economy and Effectiveness – but What about Ethics? : Supreme Audit Institutions at a Critical Juncture, Public Money & Management, Vol.38(2), 105-110

80. Broadbent, J., Laughlin, R. (1997), Evaluating the "New Public Management" Reforms in the UK : a Constitutional Possibility, Public Administration, Vol. 75, 487-507 6

81. Broadbent, J., Laughlin, R. (2003), Control and Legitimation in Government Accountability Processes: The Private Finance Initiative in the UK, Critical Perspectives on Accounting, 23-48

82. Broadbent, J., Gill, J., Laughlin, R. (2008), Identifying and controlling risk: The problem of uncertainty in the private finance initiative in the UK’s National Health Service, Critical Perspectives on Accounting, 19, 40–78

83. Brodtrick, O. (2004), How does an auditor general’s office see itself, Canadian Public Administration, 225-242

84. Brooks, R.A. (1996), Blending Two Cultures: State Legislative Auditing and Evaluation, New Directions for Program Evaluation, No. 71, San Francisco, Jossey-Bass Publishers, p. 15-28

85. Brown, R. (1979), The effectiveness of legislative programme review, Transaction Publishers, 157 p.

86. Brown, R. (1980), Auditing and public administration: the unrealized partnership, Public Administration Review, May / June, 259-265

87. Brown, R. (1985), On the State of State Auditing: Analysis, Reflections. Public Budgeting & Finance, Summer 1985, 75-88

88. Brown, R. (1988), State Evaluation in a Legislative Environment: Adapting Evaluation to Legislative Needs, New Directions for Program Evaluation, No. 38, San Francisco, Jossey-Bass Publishers , 49-61

89. Bruce, D. (2011), Measuring outputs, neglecting outcomes. The Auditor General’s role in SAPS performance assessments, SA Crime Quarterly no 38, 3-13

90. Brunsson, N., Jacobsson, B. (2005), A world of standards, Oxford University Press, 198 p.

91. Brusca, I., Caperchione, E., Cohen, S., Manes-Rossi, F. (2018), IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing, in: Ongaro, E., Van Thiel, S. (eds), (2018), The Palgrave Handbook of Public Administration and Management in Europe, Palgrave Macmillan, 1302 p., p. 165-185

92. Bryson, J. (2017), Strategic Planning for Public and Nonprofit Organizations: A Guide to strengthening and sustaining organizational achievement, Fifth edition, Wiley & Sons, 544 p.

93. Bunn, M., Gilchrist, D. J. (2013), A few good men: Public sector audit in the Swan River Colony, 1828–1835. Accounting History, 18(2), 193–209

94. Bunn, M. (2017), The Development of Public Sector Audit Independence: The Colonial Experience in Western Australia, Ph D thesis, Curtin University, 274 p.

95. Bunn, M., Pilcher, R., Gilchrist, D. (2018), Public sector audit history in Britain and Australia, Financial Accountability & Management, 34:64–76

96. Campbell-Smith, D. (2008), Follow the money: The Audit Commission, Public Money and the Management of Public Services (1983-2008), Penguin Books, 768 p.

97. Candela, A.A. (2015), The impact of Performance Audit Reports on Media and Parliament, Masterpaper, Master of European Politics and Policies, 2014-2015, 75. p.

98. Canello, J., Hidalgo, F.D., Lima, R. Can Politicians Police Themselves? Natural Experimental Evidence from Brazil’s Audit Courts, February 23, 2015, 34 p.

99. Capdeboscq, G. (2018), La Cour des comptes en mai 1968, Gestion & Finances Publiques, Issue 3, 6-9

100. Carlos Alberto Sampaio de Freitas, Tomás de Aquino Guimarães (2007), Isomorphism, Institutionalization and Legitimacy: Operational Auditing at the Court of Auditors, Brazilian Administration Review, Vol. 4, n. 1, 35-50

101. Carlos Moreno Jiménez, J., Maricela Trujillo Flores, M., Lámbarry Vilchis, F. (2019), The prevalence of occupational burnout in the government auditors of Mexico, a gender perspective, Contaduría y Administración 64 (4), 1-22

102. Carnegie, G. D., West, B. P. (2005). Making accounting accountable in the public sector. Critical Perspectives on Accounting, 16(7), 905–928

103. Carrington, T. (2017), Consulting or holding to account?: The Swedish National Audit Office as an agent of change in public administration, Statsvetenskaplig Tidskrift, Vol. 119, no 1, 91- 109

104. Caruana, J., Kowalczyk, M., Public Sector Auditing in Malta and Poland: a tale of the expected, unpublished paper, s.d., 19 p.

105. Chandrashekharan, R. K. (1990). The comptroller and auditor general of India: An analytical history (1947–89) (Vol. I). New Delhi: APH

106. Charles, B.K., Oluoch, O. (2017), Determinants of the effectiveness of the Auditor-General in Kenya in public financial management oversight, The Strategic Journal of Business & Change Management, Vol. 4, Iss. 2 (7), 98 - 112

107. Chelimsky, E. (1991), Comparing and Contrasting Auditing and Evaluation, in Friedberg, A., Geist, B., Mizrahi, N., Sharkansky, I. (eds.), State Accountability and Audit: A Book of Readings. Jerusalem, State Comptroller's Office, 136-152

108. Chelimsky, E. (1996), Auditing and Evaluation: Whither the Relationship, New Directions for Program Evaluation, No. 71, San Francisco, Jossey-Bass Publishers, 61-67

109. Chelimsky, E. (2007), On Fulfilling the Accountability Purpose in Audit and Evaluation: Integrating Politics and Public Involvement, in: United Nations, Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, Department of Economic and Social Affairs, New York, 2007, 201 p., 115 – 142

110. Chelimsky, E. (2007), Factors Influencing the Choice of Methods in Federal Evaluation Practice, New Directions for Evaluation, 113, Spring, 13-33

111. Chelimsky, E. (2009). Integrating evaluation units into the political environment of government: The role of evaluation policy. In Trochim, W.M.K., Mark, M. M. & Cooksy L. J. (Eds.), Evaluation policy and evaluation practice. New Directions for Evaluation, 123, 51–66

112. Chong, H.G.N Vinten, G. (1998), Harmonisation of government audits in the people’s republic of China, Managerial Auditing Journal, Vol. 13 No. 3, 159-164

113. Chong, H. (2009), Audit independence and objectivity: evidence from the Chinese national audit office, Social Science Research Network, 19 p. 8

114. Chowdhury, Shahad (2016), State audit as an aid to good governance, University of Dhaka, Thesis presented for the doctor of philosophy degree, 254 p.

115. Christensen, T., Lægreid, P, Roness, P.G. (2002), Increasing Parliamentary Control of the Executive? New Instruments and Emerging Effects, The Journal of Legislative Studies, 8:1, 37- 62

116. Chwastiak, M. (2013), Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud, Critical Perspectives on Accounting, 32-43

117. Clark, D. (2001), The Changing Face of Audit and Evaluation in Government: a Franco-British Comparison, Public Policy and Administration, Vol. 16, No. 4, 20-33

118. Clark, C., De Martinis, M. (2003), Transformation of public sector auditing in Southern African countries: comparing the independence and accountability of Supreme Audit Institutions, Journal of Public Administration, Vol. 38, No. 2, 118-132

119. Clark, C., De Martinis, Krambia-Kapardis (2007), Audit quality attributes of European Union supreme audit institutions, European Business Review, Vol. 19, Issue 1, 40-71

120. Clark, I.D., Swain, H. (2005), Distinguishing the real from the surreal in management reform: suggestions for beleaguered administrators in the government of Canada, Canadian Public Administration, Vol. 48, No. 4, 453-476

121. Colquhoun, P. (2011), The Production of Legitimacy in New Zealand Local Government Auditing, 22 p.

122. Conings, V., Sterck, M. (2006), De praktijk van performance audit vergeleken – Nederland, Canada en het Verenigd Koninkrijk, Vlaams Tijdschrift voor Overheidsmanagement, 4-10

123. Cook, W., van Bommel, S., Turnhout, E. (2016), Inside environmental auditing: effectiveness, objectivity and transparency. Current Opinion in Environmental Sustainability, 18, 33-39

124. Cope, S., Goodship, J. (2002), The Audit Commission and Public Services: Delivering For Whom ? Public Money & Management, October - December 2002, 33-40

125. Cordery, C. J., Hay, D. (2019). Supreme audit institutions and public value: Demonstrating relevance. Financial Accountability & Management, 35 (2), 128-142

126. Creemers, M. (2016), Van Panopticum tot Arena, een etnografie van een auditpraktijk. 169 p.

127. Czasche-Meseke, H. (1995), The influence of the German Federal Court of Audit (FCA) on policy decisions”, Managerial Auditing Journal, Vol. 10 No. 9, 5-12

128. Dahanayake, S.J., Jacobs, K. (2010), Value for money auditing in the state of Victoria: the early period. Accounting History Conference-2010 Wellington, New Zealand, 18-20 August 2010, 32 p.

129. Daujotaitė, D., Adomavičiūtė, D. (2017), The Role and Impact of Performance Audit in Public Governance, Empirical Studies on Economics of Innovation, Public Economics and Management, 29-44

130. Davey, K. (2009), Making Government Accountable. Local Government Audit in Postcommunist Europe, Open Society Institute, 330 p.

131. Davis, D.F. (1990), Do You Want a Performance Audit or a Program Evaluation ?, Public Administration Review, 50, 35-41

132. Davis, H., Downe, J., Martin, S. (2004), The changing role of Audit Commission inspection of local government, Joseph Rowntree Foundation, 50 p.

133. De Bondt, A. (2014). Performance Audits by the European Court of Auditors: Time for a Rebalancing? Thesis, European Governance, University of Luxembourg, 115 p.

134. Dekker, P., Leeuw, F. (1989), Program Evaluation and Effectiveness Auditing: Definitions, Models and Practice, in Becker, H., Van Krefeld, D. (eds.), Program Evaluation, Utrecht, Van Arkel

135. De Brabandere, A. (2017), Twintig jaar performantie-audit in het onderwijs, Vlaams Tijdschrift voor Overheidsmanagement, nr. 3, 17-32

136. De Brabandere, A. (2017), Filosofische reflecties over de impact van performantie-audits, Vlaams Tijdschrift voor Overheidsmanagement, nr. 3, 57-68

137. De Haes, L. (1987), Belgisch Blunderboek. Het Rekenhof over het wilde wanbeheer, Kritak, 102 p.

138. Demaj, L. (2017), What Can Performance Information Do to Legislators? A Budget-Decision Experiment with Legislators, Public Administration Review, Vol. 77, Iss. 3, 366–379

139. De Martinis, M., Clark, C. (2003), The Accountability and Independence of the Auditors- General of Australia: A Comparison of Their Enabling Legislation, Australian Accounting Review, Vol. 13/3, 26-35

140. Demirag,I.S., Khadroo, I. (2008), Accountability and Value for Money in Private Finance Initiative Contracts, Financial Accountability & Management, Vol. 24, Issue 4, 455-478

141. Descheemaeker, C. (2005), La Cour des comptes, La Documentation française, 206 p.

142. Descheemaeker, C. (2016), La Cour des comptes pendant la Première Guerre mondiale, in : Finances publiques en temps de guerre, 1914-1918 : Déstabilisation et recomposition des pouvoirs, Comité pour l'Histoire économique et financière, 278 p., 159-185

143. Desmedt, E. (2014), De impact van de performance audits van het Rekenhof. Survey bij ambtenaren van de federale overheid. Masterproef aangeboden tot het verkrijgen van de graad van Master of Science in het Overheidsmanagement en –beleid, Katholieke Universiteit Leuven, Faculteit Sociale Wetenschappen, Academiejaar 2013-2014, 117 p.

144. Desmedt, E. & Pattyn, V. (2015). De impact van de performance audits van het Rekenhof. Survey bij ambtenaren van de federale overheid. Vlaams Tijdschrift voor Overheidsmanagement, nr. 3, 103-120

145. Desmedt, E., Morin, D., Pattyn, V., Brans, M. (2017), Impact of performance audit on the Administration: A Belgian study (2005-2010), Managerial Auditing Journal, Vol. 32, Issue 3, 251-275

146. Desomer, I. (2010), Overheidsaudit door het Rekenhof – Naar een beter presteren en functioneren van de publieke sector, Audit, Control & Governance, Nr. 17, Jg. 13, weken 39 en 40, 8 p.

147. Desomer, I., Van Loocke, E. (2010), Performance audit van het Rekenhof: bijdrage tot een efficiënte en effectieve overheid ? VTOM, nr. 1, p. 41-48

148. Desomer, I., Put, V., Van Loocke, E. (2013), Performantie-audits uitgevoerd door het Rekenhof, in: Informatiecentrum voor het Bedrijfsrevisoraat (ed.), De performantie-audit in de publieke sector en de non-profit sector, Maklu Uitgevers, 340 p., pp. 43-67

149. Desomer, I. (2017), Ontstaan en ontwikkeling van performantie-audits binnen het Rekenhof, Vlaams Tijdschrift voor Overheidsmanagement, nr. 3, 9-16

150. Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) & INTOSAI (eds.) (2013), Supreme Audit Institutions. Accountability for Development, Nomos Publishers, 281 p.

151. Dewar, D., Funnell, W. (2016), The History of British National Audit. The Pursuit of Accountability, Oxford University Press, 320 p.

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