Purpose Public sector auditing research has changed rapidly over the past four decades.
This paper aims to reveal how the field has developed and identify avenues for future …

Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting
considerable interest from academics and practitioners alike, in terms of its emergence …

Few cross-country studies examine the effects of auditing quality on public sector corruption.
We present a definition of good auditing consisting of three principles: independence …

Abstract Supreme Audit Institutions (SAIs) have an important role in ensuring public sector
accountability; their main activities being managing the audit of public sector entities' …

This article gives a short review of recent research on public sector audit, and then
introduces six articles in a special issue on public sector audit in contemporary society …

This article analyses survey data regarding the impact of supreme audit institutions'(SAIs)
performance audit on public administration in four Nordic countries. Regression analysis …

Supreme audit institutions (SAIs) oversee the use of public resources and ensure
accountability and, as such, they are very important for public sector reform. The author …

Multiple, complementary explanations have been developed to explain audit demand.
Substantial evidence exists for these explanations in the private sector, but they have been …

Purpose This paper aims to analyse the implementation challenges faced by internal audit
departments of public sector organisations and central banks when implementing …

Purpose The increasing uptake of performance auditing (PA), which entails both the
facilitation and the control of government policies, has seriously challenged state auditors' …