... population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those...

...Angela Hecimovic; Nonna Martinov-Bennie Purpose This study aims to explore the challenges in the construction of the audit report by a public sector organisation within a non-financial information (NFI) audit context. Design/methodology/approach This field study primarily uses data collected...