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

Abstract

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
Number of pages13
JournalJournal of Public Budgeting, Accounting & Financial Management
Early online date6 Nov 2020
DOIs
Publication statusE-pub ahead of print - 6 Nov 2020

Bibliographical note

© 2020 Emerald Publishing. This AAM is deposited under the CC BY-NC 4.0 licence. Any reuse is allowed in accordance with the terms outlined by the licence. To reuse the AAM for commercial purposes, permission should be sought by contacting permissions@emeraldinsight.com.

Keywords

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

Fingerprint Dive into the research topics of 'The future of auditing research in the public sector'. Together they form a unique fingerprint.

Cite this