rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Towards a theory of the role of the public sector audit as a monitoring device
    sub title: a test using Texas independent school districts
  name:
    name part: Deis, Donald Ray
    name part: 1953-
    role:
      role term: creator
  name:
    name part: Giroux, Gary A.
    role:
      role term: degree supervisor.
  name:
    name part: Freund, Rudolf J.
    role:
      role term: degree committee member.
  name:
    name part: Wiggins, Casper E.
    role:
      role term: degree committee member.
  name:
    name part: Zardkoohi, Asghar
    role:
      role term: degree committee member.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  genre: Academic theses
  origin info:
    place:
      place term: xx
    date issued: 1988
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: ix, 89 leaves : illustrations ; 29 cm
  abstract: This dissertation investigated the role of the public sector audit as a monitoring device in the political environment in which bureaucratic agents and their sponsors interact. The primary objectives of the study were to determine: (1) whether the audit provides evidence of control over information being exercised by bureaucrats, and (2) how the level of auditing demanded is affected by the presence of competing control mechanisms. The research project used information pertaining to 202 independent school districts in Texas. These districts were split into two samples, the largest 102 districts and a random sample of 100 districts. Ordinary least-squares regression models were performed to statistically analyze the relationships between: (1) the level of school district expenditures and factors modeled to represent a profile of the "median voter", (2) budget and staffing preferences and measures of fiscal, information, and audit complexity, (3) expenditures, the "median voter" profile and proxies for bureaucratic influence, and (4) 1986 audit fees and competing control mechanisms. The major results of the study indicated that (1) bureaucratic influence is consistently exhibited in the sample of the large school districts, (2) for large school districts the level of audit demanded is affected by the presence of competing control mechanisms, and (3) the results, generally, do not hold for small school districts.
  note: Typescript (photocopy).
  note: Vita.
  note: "Major subject: Accounting."
  note: Ph. D. Texas A & M University 1988
  note: Includes bibliographical references.
  subject:
    geographic code: n-us-tx
  subject:
    topic: Schools
    topic: Accounting
  subject:
    topic: Auditing, Analytical review
  subject:
    topic: Major accounting
  identifier: http://gateway.proquest.com/openurl
  identifier: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://gateway.proquest.com/openurl
  record info:
    record content source: TXA
    record creation date: 891103
    record change date: 20200904152418.0
    record identifier: in00000785643
    language of cataloging:
      language term: eng