Evidence about the value of financial statement audit in the public sector

Research output: Contribution to journalArticlepeer-review


Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. We assess the extent to which these explanations for the value of auditing are relevant in the public sector by examining evidence from New Zealand. We find the use of overlapping explanations helps to explain how auditing is valuable to a wide variety of users.
Original languageEnglish
JournalPublic Money and Management
Early online date25 Feb 2020
Publication statusE-pub ahead of print - 25 Feb 2020

Bibliographical note

This is an Accepted Manuscript of an article published by Taylor & Francis Group in Public Money & Management on 25 Feb 2020, available online at: http://www.tandfonline.com/10.1080/09540962.2020.1729532

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