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1-4 of 4
Keywords: Public audit
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Journal Articles
Information technology, public audits and the challenges for the state audit office of Vietnam
Open Access
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 216–236.
Published: 08 September 2025
... auditors from the State Audit Office of Vietnam. These 22 auditors participated in semi-structured interviews, and we used the theoretical lens of regulatory spaces in public audits to interpret the data collected. Findings The results indicate that the IT audit is becoming more relied upon...
Journal Articles
An international comparative study of the audit and accountability arrangements of supreme audit institutions
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (4): 431–450.
Published: 14 February 2023
... of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members...
Journal Articles
Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (4): 474–492.
Published: 10 August 2022
... at: kont_georgia@yahoo.gr 31 08 2021 09 12 2021 19 03 2022 21 05 2022 02 07 2022 06 07 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Ethics Corruption Integrity Supreme audit institutions (SAIs) Public audit SAI...
Journal Articles
Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (4): 451–473.
Published: 17 December 2021
...' findings are interesting for researchers because they offer original insights on public audit in Europe and cover matters of current interest such as environment, transparency or gender equality. Practical implications The research is also of interest for public auditors because it offers them...
