Exploring past, present and future trends in public sector auditing research: a literature review

G Mattei, G Grossi, J Guthrie AM - Meditari Accountancy Research, 2021 - emerald.com
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 …

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 …

Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries

Å Johnsen, K Reichborn‐Kjennerud… - Financial …, 2019 - Wiley Online Library
This article analyses survey data regarding the impact of supreme audit institutions'(SAIs)
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

K Reichborn-Kjennerud, B González-Díaz… - The British Accounting …, 2019 - Elsevier
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 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 …

[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 …

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 …

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 …

Social media adoption by Audit Institutions. A comparative analysis of Europe and the United States

L Torres, S Royo, J García-Rayado - Government Information Quarterly, 2020 - Elsevier
Several authors and international organizations have recommended that public sector Audit
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

W van Acker, G Bouckaert - Financial Accountability & …, 2019 - Wiley Online Library
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 …