Exploring past, present and future trends in public sector auditing research: a literature review
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 …
This paper aims to reveal how the field has developed and identify avenues for future …
Public sector audit in contemporary society: A short review and introduction
Å Johnsen - Financial Accountability & Management, 2019 - Wiley Online Library
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 …
introduces six articles in a special issue on public sector audit in contemporary society …
Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries
This article analyses survey data regarding the impact of supreme audit institutions'(SAIs)
performance audit on public administration in four Nordic countries. Regression analysis …
performance audit on public administration in four Nordic countries. Regression analysis …
[HTML][HTML] Sais work against corruption in Scandinavian, South-European and African countries: An institutional 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 …
increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their …
Performance audits and supreme audit institutions' impact on public administration: The case of the office of the auditor general in Norway
K Reichborn-Kjennerud… - Administration & …, 2018 - journals.sagepub.com
Performance audit is widespread but contested. The “audit society” proposition holds that
audits are rituals producing comfort, whereas the “mandatory audit” proposition in public …
audits are rituals producing comfort, whereas the “mandatory audit” proposition in public …
[HTML][HTML] The role of supreme audit institutions in energy accountability in EU countries
Ł Sułkowski, Z Dobrowolski - Energy Policy, 2021 - Elsevier
The implementation of all the United Nations Sustainable Development Goals (SDGs)
requires sustainable energy production and consumption; hence the issue of energy …
requires sustainable energy production and consumption; hence the issue of energy …
Bibliometric framing of research trends regarding public sector auditing to fight corruption and prevent fraud
DS Branet, CD Hategan - Journal of Risk and Financial Management, 2024 - mdpi.com
Combating corruption is an important objective of the United Nations Sustainable
Development Group, with the aim of hel** public institutions to act in the interest of …
Development Group, with the aim of hel** public institutions to act in the interest of …
The impact of material irregularity provisions of the Public Audit Act on accountability, oversight and governance in the Northern Cape province of South Africa
MM Gasela - Africa's Public Service Delivery and Performance …, 2022 - journals.co.za
Background A lot of research on audit-related services and accountability in the international
and African contexts has been conducted. However, none of those empirical investigations …
and African contexts has been conducted. However, none of those empirical investigations …
Social media adoption by Audit Institutions. A comparative analysis of Europe and the United States
Several authors and international organizations have recommended that public sector Audit
Institutions use social media (SM) to communicate with and engage stakeholders, but the …
Institutions use social media (SM) to communicate with and engage stakeholders, but the …
The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands
This article investigates the impact of the audit and ombud process on the implementation of
recommendations made by supreme audit institutions and ombudsmen in Belgium and the …
recommendations made by supreme audit institutions and ombudsmen in Belgium and the …