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 …

Public sector audit organizations are usually expected to fight corruption. Yet they may also
end up being involved in, and contributing to, sustaining corruption. Relying on multiple …

Multiple, complementary explanations have been developed to explain audit demand.
Substantial evidence exists for these explanations in the private sector, but they have been …

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 …

Purpose The purpose of this paper is to review opportunities for future research about
auditing in the public sector. Design/methodology/approach The paper presents the …

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 …

Purpose The aim of this paper is to compare the audit and accountability arrangements of
Supreme Audit Institutions (SAIs) internationally. Design/methodology/approach Building on …

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 …

Purpose This technical paper has two purposes. It firstly aims to explore Supreme Audit
Institutions' information disclosure of Sustainable Development Goals' related performance …