2021
DOI: 10.1108/medar-09-2020-1008
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Exploring past, present and future trends in public sector auditing research: a literature review

Abstract: 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 research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sect… Show more

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Cited by 57 publications
(92 citation statements)
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References 185 publications
(164 reference statements)
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“…Wilkins (1995) argues that the scope of a financial audit can be measured by the number of institutions being audited (auditees) and the proportion of qualified (unqualified) opinions. Meanwhile, the scope of audit performance can be evaluated from the number and value of recommendations for improvement in the public sector (Dwiputrianti, 2011 andMattei et al, 2021).…”
Section: Public Sector Auditmentioning
confidence: 99%
“…Wilkins (1995) argues that the scope of a financial audit can be measured by the number of institutions being audited (auditees) and the proportion of qualified (unqualified) opinions. Meanwhile, the scope of audit performance can be evaluated from the number and value of recommendations for improvement in the public sector (Dwiputrianti, 2011 andMattei et al, 2021).…”
Section: Public Sector Auditmentioning
confidence: 99%
“…Of the different levels of government in the public sector auditing literature, the national level is the most investigated, with a focus on national public sector audit institutions (also called Supreme Audit Institutions, SAIs), followed by the local level (Nerantzidis et al, 2020;Mattei et al, 2021). The findings show a variety of practices in national and local public sector auditing (Bonollo, 2019;Mattei et al, 2021), relating to the scope of the audit, the degree of inspection and the independence of the public auditors (Johnsen, 2019;Ferry and Ahrens, 2021;Ferry and Midgley, 2021;Cordery and Hay, 2021b). Considering the growing relevance of public sector audit institutions as guardians of the public interest (Hay and Cordery, 2018), the little-understood communication practices they enact to gain legitimacy deserve further attention.…”
Section: Introductionmentioning
confidence: 99%
“…One of the main gaps highlighted by Mattei et al. in existing literature is public sector auditing in emerging economies which they recommend to be investigated in future studies (Mattei et al. , 2021).…”
Section: Introductionmentioning
confidence: 99%
“…Recent reviews on public audit literature highlight that there has been an increase in public audit research in recent years (Hay and Cordery, 2020;Mattei et al, 2021). This increase in number of studies occurred after 2000 and has accelerated since 2016 (Hay and Cordery, 2020) and the reason behind this increase is attributable to the transformation of the public sector in recent years (Mattei et al, 2021). Despite the increase in number of studies about public auditing, there is still need for more investigation.…”
Section: Introductionmentioning
confidence: 99%
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