Keywords: Internal auditing
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (5): 587–607.
Published: 18 October 2023
...Yovav Eshet Purpose This paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (2): 189–209.
Published: 14 October 2020
...Michail Nerantzidis; Michail Pazarskis; George Drogalas; Stergios Galanis Purpose This study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus...
Includes: Supplementary data

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