Analysis framework
| Geographic context | Research setting | Method used |
|---|---|---|
| North America | Federal level | Literature review |
| Central and South America | Central level | Qualitative research (single, multiple or comparative case study) |
| Australasia | Local level | Quantitative research (single, multiple or comparative case study) |
| U.K. | Agency level | Mixed |
| Africa and the Middle East | National level | Conceptual paper |
| Eastern Europe | International level | Other |
| Northern Europe | Cross level | Audit typology |
| Southern Europe | Other | Financial audit |
| Mixed | Theories, single, multiple or no theory(ies) | Performance audit |
| Systems-oriented theories | Comprehensive audit | |
| Economic theories | Other | |
| Other |
| Geographic context | Research setting | Method used |
|---|---|---|
| North America | Federal level | Literature review |
| Central and South America | Central level | Qualitative research (single, multiple or comparative case study) |
| Australasia | Local level | Quantitative research (single, multiple or comparative case study) |
| U.K. | Agency level | Mixed |
| Africa and the Middle East | National level | Conceptual paper |
| Eastern Europe | International level | Other |
| Northern Europe | Cross level | |
| Southern Europe | Other | Financial audit |
| Mixed | Performance audit | |
| Systems-oriented theories | Comprehensive audit | |
| Economic theories | Other | |
| Other |