Issue Information

• DOI: http://doi.org/10.1111/faam.12169
• Published date: 01 August 2019
• Date: 01 August 2019

Volume 35 No. 3

August

2019

ORIGINAL ARTICLES

Stakeholders’ approach on government auditing in the supreme

audit institutions of Japan and Korea

b y K IYOSHI Y AMAMOTO AND M IN JEONG K IM 217

The role of transparency in auditing

b y J ENNY DE FINE LICHT 233

Understanding transparency in UK defence management

b y G ABRIELA T HOMPSON AND J OHN L OUTH 246

Transfer prices and innovation in public healthcare: Costing and

clinical choices in the NHS

b y P INAR G UVEN-USLU AND W ILL S EAL 258

Not taking debt at face value, or market value or amortized cost:

Policy value as a measure of the burden of public debt

b y T IMOTHY C. IRWIN 275

Clinicians and accounting: A systematic review and research

directions

b y C HIARA O PPI , C RISTINA C AMPANALE , L INO C INQUINI AND

E MIDIA V AGNONI 290

Financial Accountability & Management

August 2019 Vol. 35 No. 3

Contents

Volume 35 No. 3 August 2019

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