...M. Àngels Cabasés Piqué; Jordi Matas Dalmases Purpose This study aims to develop and empirically validate an integrated framework bridging performance audit with policy evaluation, addressing a methodological gap identified since the 1990s. Design/methodology/approach Drawing on contribution...

...Kris Iyer; Rajan Sreedharan Purpose This study advances the audit impact literature by developing guiding principles and a conceptual framework designed for measuring and reporting performance audit impact on operational improvement. The study integrates theoretical frameworks and international...