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The value of public sector audit: Literature and history
16 references·16 citing·40 second hopsampled
The value of public sector audit: Literature and history (2017)The value of public sector audit: Literat…Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Audited Financial Reporting a…Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Market and Political/Regulato…Public sector to public services: 20 years of “contextual” accounting research (2008)Public sector to public servi…The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Institutional Isomorphism and Public Sector Organizations (2004)Institutional Isomorphism and…Auditing and the production of legitimacy (2003)Auditing and the production o…The “new public management” in the 1980s: Variations on a theme (1995)The “new public management” i…SPECIFIC AND GENERAL KNOWLEDGE, AND ORGANIZATIONAL STRUCTURE (1995)SPECIFIC AND GENERAL KNOWLEDG…Constitutions and Commitment: The Evolution of Institutions Governing Public Choice in Seventeenth-Century England (1989)Constitutions and Commitment:…Information quality and the valuation of new issues (1986)Information quality and the v…The New Economics of Organization (1984)The New Economics of Organiza…The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Caged Revisited : In…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The Financial Revolution in England. A Study in the Development of Public Credit, 1688-1756. (1967)The Financial Revolution in E…Public sector audit: new public management influences and eco-system driven reforms (2024)Public sector audit: new publ…Changing the boundaries of public sector auditing (2023)Changing the boundaries of pu…Regulatory space in local government audit: An international comparative study of 20 countries (2022)Regulatory space in local gov…Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors (2022)Institutional pressures and s…Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement (2021)Supreme audit institutions in…Public sector performance auditing in a political hegemony: A case study of Indonesia (2021)Public sector performance aud…External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis (2021)External Factors and the Pric…Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty (2021)Democracy, accountability and…The Quest for Audit Quality in the Public Sector (2020)The Quest for Audit Quality i…The future of auditing research in the public sector (2020)The future of auditing resear…Stakeholder attitudes towards audit credibility in English local government: A post‐Audit Commission analysis (2020)Stakeholder attitudes towards…Internal auditing in the public sector: a systematic literature review and future research agenda (2020)Internal auditing in the publ…Evidence about the value of financial statement audit in the public sector (2020)Evidence about the value of f…Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania (2019)Investigation of the institut…O distanciamento entre as Normas de Auditoria e as práticas nos Tribunais de Contas (2018)O distanciamento entre as Nor…Factors influencing audit opinion of the Indonesian municipal governments’ financial statements (2018)Factors influencing audit opi…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Diplomacy and domestic politics: the logic of two-level games (1988)Introduction: epistemic communities and international policy coordination (1992)Increasing Returns, Path Dependence, and the Study of Politics (2000)A Garbage Can Model of Organizational Choice (1972)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Population Ecology of Organizations (1977)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)International Norm Dynamics and Political Change (1998)The Economic Institutions of Capitalism (1986)The French Revolution and the Creation of Modern Political Culture (1999)The future of employment: How susceptible are jobs to computerisation? (2016)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Political Parties and Macroeconomic Policy (1977)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Varieties of Participation in Public Services: The Who, When, and What of Coproduction (2017)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Joint ventures: Theoretical and empirical perspectives (1988)Knowledge flows within multinational corporations (2000)The Network Paradigm in Organizational Research: A Review and Typology (2003)Toward a knowledge‐based theory of the firm (1996)Do firms learn to create value? The case of alliances (2000)Agency Relationships in Family Firms: Theory and Evidence (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1989Constitutions and Commitment: The Evolution of Institutions Governing Public Choice in Seventeenth-Century England5,297 cited
  • 1995The “new public management” in the 1980s: Variations on a theme3,815 cited
  • 1984The New Economics of Organization1,972 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1995SPECIFIC AND GENERAL KNOWLEDGE, AND ORGANIZATIONAL STRUCTURE979 cited
  • 2003Auditing and the production of legitimacy807 cited
  • 2004Institutional Isomorphism and Public Sector Organizations655 cited
  • 2008Public sector to public services: 20 years of “contextual” accounting research521 cited
  • 2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals484 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2011Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis483 cited
  • 1967The Financial Revolution in England. A Study in the Development of Public Credit, 1688-1756.464 cited
  • Cited by

    • 2020Internal auditing in the public sector: a systematic literature review and future research agenda111 cited
    • 2018Factors influencing audit opinion of the Indonesian municipal governments’ financial statements66 cited
    • 2020Evidence about the value of financial statement audit in the public sector53 cited
    • 2021Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty51 cited
    • 2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
    • 2023Changing the boundaries of public sector auditing45 cited
    • 2020The future of auditing research in the public sector43 cited
    • 2019Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania40 cited
    • 2022Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors39 cited
    • 2022Regulatory space in local government audit: An international comparative study of 20 countries35 cited
    • 2021Public sector performance auditing in a political hegemony: A case study of Indonesia35 cited
    • 2021Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement25 cited
    • 2020The Quest for Audit Quality in the Public Sector25 cited
    • 2018O distanciamento entre as Normas de Auditoria e as práticas nos Tribunais de Contas24 cited
    • 2024Public sector audit: new public management influences and eco-system driven reforms23 cited
    • 2020Stakeholder attitudes towards audit credibility in English local government: A post‐Audit Commission analysis23 cited