This paper explores the value of financial statement auditing in the public sector. The study
applies theory about auditing from the private sector as well as the public sector to explore …

Since its foundation, China's government auditing system has played a very important role in
maintaining financial and economic order and improving government accountability and …

The prevalence of corruption in Indonesia is increasing every year. This fact has further
undermined public confidence to strengthen governance and is a critical barrier to national …

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 study aims to obtain empirical evidence whether the criteria of forming an audit opinion
have been significantly effecting audit opinion of municipal government financial statements …

This paper investigates the determinants of public‐sector efficiency, in particular the role of
fiscal decentralization and fiscal rules. For 23 European countries over the period from 1995 …

This book provides a concise overview of the current context and types of public sector audit
and the varied structures within which public sector audit is practised across the world. It …

Political economy has primarily paid attention to the principal‐agent relationship between
citizens and politicians and the role of competition and institutions in disciplining political …

Against the backdrop of concerns for diminishing the vulnerabilities of the economies of the
Member States, the EU has adopted measures to strengthen budgetary discipline and …

To enhance government accountability, reformers have advocated strengthening institutions
of “horizontal accountability,” particularly auditing institutions that can punish lawbreaking …