Author: Ludek Seda
Seda, Ludek, 2018 Disclosure of Fraud Control Information in Annual Reports as a Means of Discharging Accountability: A Study of the Australian Commonwealth Public Sector, Flinders University, College of Business, Government and Law
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This research study investigated the disclosure of fraud-related activities in public-sector organisations in Australia. Specifically, the study reviewed all fraud-related guidelines, examined the types of certification statements of compliance with the Commonwealth Fraud Control Guidelines, evaluated the level and nature of fraud control information in annual reports and assessed whether disclosure was meeting best practice standards. Furthermore, the research applied the theory of accountability—an essential concept for organisations that exist for public interest—to determine which type of accountability, if any, was dominating public-sector organisations.
The results showed that although there is some prima facie evidence of public accountability, the dominant form of accountability was political, in that Commonwealth public-sector organisations focused on certification of compliance and reporting to government over detailed reporting to the public in their annual reports. Thus, accountability was influenced by those who directly participated in the decision processes of the relevant department, such as the minister, rather than by taxpayers and the recipients of public goods and services who are ultimately the accountees of governments.
These results suggest that current policies and practices are failing to ensure the public are aware of fraud and its implications for the public interest. The results also have important implications for developing a framework for good reporting of fraud control activities.
Keywords: fraud, disclosure, accountabililty, public-sector, annual report
Subject: Commerce thesis, Policy and Administration thesis
Thesis type: Doctor of Philosophy
Completed: 2018
School: College of Business, Government and Law
Supervisor: Professor Carol Ann Tilt