The future of auditing research in the public sector

David C. Hay · Carolyn Cordery

43 citations0/0 files storedJournal of Public Budgeting Accounting & Financial Management

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Auditing, Earnings Management, Governance Economic and Fiscal Studies Public Policy and Administration Research

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.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 2017The value of public sector audit: Literature and history 1997Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves 2015Accountability and Transparency in English Local Government: Moving from ‘Matching Parts’ to ‘Awkward Couple’?2016Supreme Audit Institutions and Public Value: Demonstrating Relevance 2010Contemporary public sector accounting research – An international comparison of journal papers

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