... (Chouvel, 2017). Consequently, this research aims to extend the literature on public sector auditing by adopting an internal governance perspective, an area less studied than the predominant approach based on external stakeholder assessments. Through the lens of Legitimacy Theory, this approach allows...

.../value This study provides empirical evidence on AG appointments in Ghana, by integrating temporal analysis into public sector auditing. These insights contribute to both academic understanding and accountability frameworks where informal political pressures test formal independence. Sewornu Kobla...

... tools such as DM, in the public sector auditing is expected to bring about significant changes in the concrete ways that public auditing is provided and in the interactions between the public sector and citizens or service users (Agostino et al., 2022), marking a profound difference...

...-based budgeting, while a key feature of NPM, continues to provoke debate regarding its effectiveness and implications (Mauro et al., 2017). Public sector auditing, though extensively studied (Mattei et al., 2021 ; Hay and Cordery, 2021), has received less attention than accounting...

...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...

.... Findings The work of SAIs is ensuring effective public sector auditing matters, and it is increasingly recognized that strong and well-functioning SAIs can be key pillars in developing effective states, democratic development and trust in governments. At the same time, SAIs face challenges...