The future of auditing research in the public sector

David Hay*, Carolyn J. Cordery

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


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 viewpoints of two researchers, supported by research that is cited in the paper. Findings: Public sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors 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. Research limitations/implications: The paper presents the views of the authors. Practical implications: There are opportunities for further research across different jurisdictions. Originality/value: The paper makes a contribution by outlining research opportunities.

Original languageEnglish
Pages (from-to)234-242
Number of pages9
JournalJournal of Public Budgeting, Accounting & Financial Management
Issue number2
Early online date6 Nov 2020
Publication statusPublished - 19 Mar 2021

Bibliographical note

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  • Accounting
  • Auditing
  • Governmental
  • Public sector
  • Supreme audit institutions


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