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 …

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 …

Abstract International pressures on Supreme Audit Institutions (SAIs) to fight corruption are
increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their …

Performance audit is widespread but contested. The “audit society” proposition holds that
audits are rituals producing comfort, whereas the “mandatory audit” proposition in public …

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 …

Performance audits allow audit institutions to contribute to the improvement of the economy,
efficiency, and/or effectiveness of public sector entities through the recommendations of their …

IMPACT This article is aimed at policy-makers and contributes to the debate on the shift
towards performance and non-financial auditing in public sector organizations. It offers …

Supreme audit institutions (SAIs) are gradually becoming important agents of public
management reform; a development raising issues of autonomy and potential capture by …