... and reinforcing democratic governance by evaluating the management of public resources and ensuring their efficient and responsible use (Cordery and Hay, 2019 ; Otia and Bracci, 2022 ; Dionisijev and Lazarevska, 2025). Public sector auditing Transparency Public accountability Audit communication...

...Prae Keerasuntonpong; Pavinee Manowan; Wasatorn Shutibhinyo Purpose Public accountability was formally imposed on the Thai Government in 1997 when the World Bank compelled public sector reforms as a condition for bailing the country from bankruptcy. Despite regulating to promote public...