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.
