What is it about?

Public sector auditing research has grown considerably. We expect further growth. We debunk some myths about public sector auditing. We suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries, and develop suggestions about what works best.

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Why is it important?

There is a paucity of research into public sector auditing and this article suggests literature-driven topics where more research is needed.

Perspectives

This provides an insight into our Routledge book, Public Sector Audit' which is also driven by literature as well as empirical research into the views of Supreme Audit Institutions. We are interested in the variety of these audit institutions internationally and call for more research to understand how their differences impact practice.

Professor Carolyn J Cordery
Victoria University of Wellington

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This page is a summary of: The future of auditing research in the public sector, Journal of Public Budgeting Accounting & Financial Management, November 2020, Emerald,
DOI: 10.1108/jpbafm-09-2020-0164.
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