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 …

Purpose This paper aims to explore the role of public sectors auditors in strategically
responding to institutional pressures to conduct a performance audit of Sustainable …

Purpose Supreme audit institutions (SAIs) examine and supervise the activity of public
institutions. The study aims at contributing to the existing literature on public sector audit by …

The debate about 'data science'in the public sector points towards important issues around
'getting data use right', for example with respect to accountability of algorithmic decision …

Purpose The purpose of this paper is to explore how internal auditors'(IAs) roles have
changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector …

Purpose The state audit is crucial for society in ensuring the transparent and legal spending
of public funds. In the Republic of North Macedonia, although state audit-related activities …

Sažetak Public institutions are under increasing pressure to be accountable and restore trust
in governmental operations. The internal audit unit, a crucial component of public …

Digital transformation has grown massively in recent decades and is now hugely affecting all
sorts of organizations. Moreover,'Big data isn't just about answering particular questions …

Corruption is any dishonesty undertaken by an individual or an entity entrusted with a
position of authority to acquire benefits illegally or abuse power for personal gain (Luna-Pla …

O interesse de pesquisadores, de reguladores e do mercado financeiro na temática de
evidenciação de Transações com Partes Relacionadas [TPR] foi ampliado após escândalos …