... guide strategies to strengthen leadership, enhance clarity in audit outputs and better integrate communication into institutional planning. Consequently, this research aims to extend the literature on public sector auditing by adopting an internal governance perspective, an area less studied than...

.../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. This study...

... Publishing Limited Licensed re-use rights only AI in auditing Public sector auditing SAIs Technology adoption Artificial intelligence (AI) is a computing technology that shares aspects of human intelligence and encompasses a variety of interconnected technologies such as Data mining (DM...

... shape and are shaped by public values, including fairness, democracy, and social justice (Bracci et al., 2019 ; Ezzamel et al., 2014). New public financial management Systematic literature review Public sector accounting Public budgeting Public sector auditing Marketisation...

...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...