...Ivan Dionisijev; Zorica Bozhinovska Lazarevska Purpose This technical paper has two purposes. It firstly aims to explore Supreme Audit Institutions' information disclosure of Sustainable Development Goals’ related performance auditing practices by focusing on four Balkan countries: Croatia...

...Giuseppe Grossi; David C. Hay; Chamara Kuruppu; Daniel Neely Purpose This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing...