@ARTICLE{26543117_229668145_2018, 
	author = {Assan Bexultanov and Raushan Dulambaeva and Sayabek Ziyadin}, 
	keywords = {, self-effectiveness, professional development, auditing quality, governmental auditmanagement problems},
	title = {Analysis of factors determining quality of governmental audit in Kazakhstan},
	journal = {Public Administration Issues},
	year = {2018},
	number = {4},
	pages = {94-119},
	url = {https://vgmu.hse.ru/en/2018--4/229668145.html},
	publisher = {},
	abstract = {The research object is the effect of self-effectiveness and government auditors’ professional development on the quality of governmental audit. The purpose of the research is to study correlation between professional development, self-effectiveness and auditing quality in order to provide practical recommendations on increasing the effectiveness of governmental audit. For studying the relationship between auditing quality, professional development and self-effectiveness of auditors, there was carried out a survey among 20% of government auditors, then dispersion, regression and correlation analyses were conducted based on gathered data.Authors tested following hypothesis: a) high self-effectiveness of auditors has a positive effect on auditing quality; b) organizational culture is the key factor for professional development of auditors; c) there is a strong correlation between professional development and self-effectiveness; d) professional development has a strong effect on auditing quality. Results of the analysis showed that professional development (including organizational culture and learning opportunities) and self-effectiveness (including profession, experience, work tendencies and results) are significant factors influencing auditing quality. },
	annote = {The research object is the effect of self-effectiveness and government auditors’ professional development on the quality of governmental audit. The purpose of the research is to study correlation between professional development, self-effectiveness and auditing quality in order to provide practical recommendations on increasing the effectiveness of governmental audit. For studying the relationship between auditing quality, professional development and self-effectiveness of auditors, there was carried out a survey among 20% of government auditors, then dispersion, regression and correlation analyses were conducted based on gathered data.Authors tested following hypothesis: a) high self-effectiveness of auditors has a positive effect on auditing quality; b) organizational culture is the key factor for professional development of auditors; c) there is a strong correlation between professional development and self-effectiveness; d) professional development has a strong effect on auditing quality. Results of the analysis showed that professional development (including organizational culture and learning opportunities) and self-effectiveness (including profession, experience, work tendencies and results) are significant factors influencing auditing quality. }
}