2020
DOI: 10.1108/jpbafm-02-2020-0015
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Internal auditing in the public sector: a systematic literature review and future research agenda

Abstract: PurposeThis study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?Design/methodology/approachWe adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify… Show more

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Cited by 62 publications
(70 citation statements)
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“…Therefore, we adopted the best sources in terms of the quality of papers and the number of articles and ensured that these papers are fully obtained. When we compiled the literature, we mainly relied on papers from the Scopus database due to the largest number of papers (Nerantzidis et al, 2020). Then we verified the discussion of these papers for IA in China.…”
Section: Searching the Literaturementioning
confidence: 99%
“…Therefore, we adopted the best sources in terms of the quality of papers and the number of articles and ensured that these papers are fully obtained. When we compiled the literature, we mainly relied on papers from the Scopus database due to the largest number of papers (Nerantzidis et al, 2020). Then we verified the discussion of these papers for IA in China.…”
Section: Searching the Literaturementioning
confidence: 99%
“…Criterion D allocates studies according to a country’s Morgan Stanley Capital International (MSCI) equity index (Nerantzidis et al , 2020). The classification includes: (D.1) Developed, (D.2) Emerging, (D.3) Frontline and (D.4) Standalone.…”
Section: Resultsmentioning
confidence: 99%
“…To facilitate presentation and in the interest of conciseness, the authors discuss only selected studies, a method used by other accounting studies (Massaro et al , 2016 Nerantzidis et al ,2020).…”
Section: Resultsmentioning
confidence: 99%
“…Phase I Using an approach similar to prior reviews (e.g. Nerantzidis et al, 2020;Shepherd and Challenger, 2013), a list of articles was compiled with a keyword search in the Web of Science database. This database is widely used when conducting social science-related reviews, offering access to the fields' most prominent journals.…”
Section: Methodology Of the Literature Reviewmentioning
confidence: 99%