6Andrew Goddard. 2005. Accounting and NPM in UK Local Government-Contribution Towards Govemance and Accountability. Financial Accountability & Management. 21 (2): 191-218.
7K. K. Raman, E. R. Wilson. 1994. Governmental Audit Procurement Practices and Seasoned Bond Prices. The Accounting Review 69(4):517-538.
8William R. Baber. 1983. Toward Understanding The Role of Auditing in The Public Sector. Journal of Accounting and Economics. 5:213-227.