| Authors/year | Title | Journal | Vol. | No. | pp. |
|---|---|---|---|---|---|
| Copley (1991) | The association between municipal disclosure practices and audit quality | Journal of Accounting and Public Policy | 10 | 4 | 245–266 |
| Guthrie and Parker (1999) | Performance auditing: the jurisdiction of the Australian auditor general – de jure or de facto? | Financial Accountability & Management | 7 | 2 | 107–113 |
| Pendlebury and Shreim (1991) | Attitudes to effectiveness auditing: some further evidence | Financial Accountability & Management | 7 | 1 | 57–63 |
| Deis and Giroux (1992) | Determinants of audit quality in the public sector | Accounting Review | 67 | 3 | 462–479 |
| Guthrie (1992) | Critical issues in public sector auditing | Managerial Auditing Journal | 7 | 4 | 27 |
| Giroux and Shields (1993) | Accounting controls and bureaucratic strategies in municipal-government | Journal of Accounting and Public Policy | 12 | 3 | 239–262 |
| Bowerman (1994) | The National Audit Office and the Audit Commission: cooperation in areas where their VFM responsibilities interface | Financial Accountability & Management | 10 | 1 | 47–63 |
| Roberts and Pollitt (1994) | Audit or Evaluation? A National Audit Office VFM Study | Public Administration | 92 | 4 | 527–549 |
| Raman and Wilson (1994) | Governmental audit procurement practices and seasoned bond prices | Accounting Review | 69 | 4 | 517–538 |
| Ward et al. (1994) | Further evidence on the determinants of municipal audit fees | Accounting Review | 69 | 2 | 399–411 |
| Brooks and Pariser (1995) | Audit Recommendation Follow-Up Systems: A Survey of the States | Public Budgeting & Finance | 15 | 1 | 72–83 |
| Hepworth (1995) | The Role of Performance Audit | Public Money & Management | 15 | 4 | 39–42 |
| Hodges and Wright (1995) | Audit and accountability in the privatization process: the role of the National Audit Office | Financial Accountability & Management | 11 | 2 | 153–170 |
| Wilkins (1995) | Performing Auditors? Assessing and Reporting the Performance of National Audit Offices - A Three Country Comparison | Australian Journal of Public Administration | 54 | 4 | 421–430 |
| Funnell (1997) | Executive encroachments on the independence of the Commonwealth auditor-general | Australian Journal of Public Administration | 55 | 4 | 109–123 |
| Leeuw (1996) | Performance auditing, new public management and performance improvement: questions and answers | Accounting auditing & accountability journal | 9 | 2 | 92–102 |
| Lovell (1996) | Notions of accountability and state audit: a UK perspective | Financial Accountability & Management | 12 | 4 | 261–280 |
| Barzelay (1997) | Central Audit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD, Governance: An International Journal of Policy 235–260 | Governance | 10 | 3 | 235–260 |
| Broadbent and Laughlin (1997) | Evaluating the ‘new public management’ reforms in the UK: A constitutional possibility? | Public Administration | 75 | 3 | 487–507 |
| Funnell (1997) | Military influences on the evolution of public sector audit and accounting 1830–1880 | Accounting History | 2 | 2 | 9–29 |
| Funnell (1997) | The curse of Sisyphus: Public sector audit independence in an age of economic rationalism | Australian Journal of Public Administration | 56 | 4 | 87–105 |
| McCrae and Vada (1997) | Performance Audit Scope and the Independence of the Australian Commonwealth Auditor-General | Financial Accountability & Management | 13 | 3 | 203–223 |
| Pollitt and Summa (1997) | Reflexive Watchdogs? How Supreme Audit Institutions Account For Themselves | Public Administration | 75 | 313–336 | |
| Radcliffe (1998) | Competing Rationalities in 'Special' Government Audits | Critical Perspectives on Accounting | 8 | 4 | 343–366 |
| Funnell (1997) | Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing | Accounting Auditing & Accountability Journal | 11 | 4 | 436 – 458 |
| Hood et al. (1998) | Regulation Inside Government: Where New Public Management Meets the Audit Explosion | Public Money & Management | 18 | 2 | 61–68 |
| Jacobs (1998) | Value for money auditing in New Zealand: competing for control in the public sector | British Accounting Review | 30 | 343–360 | |
| Jeppesen (1998) | Reinventing auditing, redefining consulting and independence | European Accounting Review | 7 | 3 | 517–539 |
| Radcliffe (1998) | Efficiency audit: an assembly of rationalities and programmes | Accounting, Organizations and Society | 23 | 377–410 | |
| Taylor (1998) | Public sector audit in Victoria: Leading where? | Australian Accounting Review | 8 | 15 | 36–39 |
| Gunvaldsen and Karlsen (1999) | The Auditor as an Evaluator. How to Remain an Influential Force in the Political Landscape | Evaluation | 5 | 4 | 458–467 |
| Guthrie and Parker (1999) | A quarter of a century of performance auditing in the Australian federal public sector: A malleable masque | Abacus | 35 | 3 | 302–332 |
| Keen (1999) | On the nature of audit judgements: the case of value for money studies | Public Administration | 77 | 2 | 509–525 |
| Radcliffe (1998) | Knowing efficiency: the enactment of efficiency in efficiency auditing | Accounting, Organizations and Society | 24 | 333–362 | |
| English and Guthrie (2000) | Mandate, Independence and Funding: Resolution of a Protracted Struggle Between Parliament and the Executive Over the Powers of the Australian Auditor-General | Australian Journal of Public Administration | 59 | 1 | 98–114 |
| Lapsley and Pong (2000). | Modernization versus problematization: value-for-money audit in public services | European Accounting Review | 9 | 4 | 541–567 |
| Gendron et al. (2001) | In the name of accountability – State auditing, independence and new public management | Accounting Auditing & Accountability Journal | 14 | 3 | 278–310 |
| Johnsen et al. (2001) | Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway | European Accounting Review | 10 | 3 | 583–599 |
| Morin (2001) | Influence of Value for Money Audit on Public Administrations: Looking Beyond Appearances | Financial Accountability & Management | 17 | 2 | 99–118 |
| Mulgan (2001) | Auditors-General: Cuckoos in the Managerialist Nest? | Australian Journal of Public Administration | 60 | 2 | 24–34 |
| Percy (2001) | The Best Value Agenda for Auditing | Financial Accountability & Management | 4 | 351–361 | |
| Shead (2001) | Probity auditing: Keeping the bureaucrats honest? | Australian Journal of Public Administration | 60 | 2 | 66–70 |
| Thorne et al. (2001) | The relation between audit pricing and audit contract type: A public sector analysis | Journal of Accounting and Public Policy | 20 | 3 | 189–215 |
| Humphrey (2002) | A Scientific Approach to Politics? On the Trail of the Audit Commission | Critical Perspectives on Accounting | 13 | 1 | 39–62 |
| De Martinis and Clark (2003) | The Accountability and Independence of the Auditors-General of Australia: A Comparison of Their Enabling Legislation | Australian Accounting Review | 13 | 3 | 26–35 |
| English (2003) | Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria | Critical Perspectives on Accounting | 14 | 1/2 | 51–76 |
| Everett (2003) | The politics of comprehensive auditing in fields of high outcome and cause uncertainty | Critical Perspectives on Accounting | 14 | 1/2 | 77–104 |
| Funnell (2003) | Enduring Fundamentals: Constitutional Accountability and Auditors-General in the Reluctant State | Critical Perspectives on Accounting | 14 | 1/2 | 107–132 |
| Morin (2003) | Controllers or catalysts for change and improvement: would the real value for money auditors please stand up? | Managerial Auditing Journal | 18 | 1 | 19–30 |
| Pallot (2003) | A Wider Accountability? The Audit Office and New Zealand’s Bureaucratic Revolution. | Critical Perspectives on Accounting | 14 | 1/2 | 133–155 |
| Pollitt (2006) | Performance audit in Western Europe: Trends and Choices | Critical Perspectives on Accounting | 14 | 157–170 | |
| Funnell (2003) | Victorian parsimony and the early champions of modern public sector audit | Accounting History | 9 | 1 | 25–60 |
| Morin (2004) | Measuring the impact of value-for-money audits: a model for surveying audited managers | Canadian Public Administration | 47 | 2 | 141–164 |
| Subramaniam et al. (2004) | Outsourcing internal audit services: An empirical study on Queensland public-sector entities | Australian accounting review | 14 | 34 | 86–95 |
| Chowdhury et al. (2005) | The public sector audit expectations gap in Bangladesh | Managerial Auditing Journal | 20 | 8 | 893–908 |
| Fleming and McNamee (2005) | The ethics of corporate governance in public sector organizations - Theory and audit | Public Management Review | 7 | 1 | 135–144 |
| Pollitt (2006) | Performance Information for Democracy. The Missing Link? | Evaluation | 12 | 1 | 38–55 |
| English (2007) | Performance audit of Australian Public Private Partnerships: legitimizing government policies or providing independent oversight? | Financial Accountability & Management | 23 | 3 | 313–336 |
| Gendron et al. (2007) | The construction of auditing expertise in measuring government performance | Accounting, Organizations and Society | 32 | 1/2 | 101–129 |
| Giroux and Jones (2007) | Investigating the audit fee structure of local authorities in England and Wales | Accounting and Business Research | 37 | 1 | 21–37 |
| Henry et al. (2007) | Audit committees in Scottish local authorities 1998–2005 | Public Policy and Administration | 22 | 3 | 303–318 |
| Arnaboldi and Lapsley (2008) | Making Management Auditable: The Implementation of Best Value in Local Government | Abacus | 44 | 1 | 22–47 |
| Coram et al. (2008) | Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud | Accounting and Finance | 48 | 4 | 543–559 |
| Gonzalez et al. (2008) | Supreme Audit Institutions and their communication strategies | International Review of Administrative Sciences | 74 | 3 | 435–461 |
| Morin (2008) | Auditors general’s universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits | Managerial Auditing Journal | 23 | 7 | 697–720 |
| Pollock and Price (2008) | Has the NAO Audited Risk Transfer in Operational Private Finance Initiative Schemes? | Public Money & Management | 28 | 3 | 173–178 |
| Cooper and Catchpowle (2009) | US imperialism in action. An audit-based appraisal of the Coalition Provisional Authority in Iraq | Critical Perspectives on Accounting | 20 | 6 | 716–734 |
| Gong (2009) | Audit for accountability in China: An incomplete mission | Australian Journal of Public Administration | 68 | SUPPL. 1 | S5-S16 |
| Rika (2009) | What motivates environmental auditing?: A public sector perspective | Pacific Accounting Review | 21 | 3 | 304–318 |
| Rahaman (2009) | Independent financial auditing and the crusade against government sector financial mismanagement in Ghana | Qualitative Research in Accounting & Management | 6 | 4 | 224–246 |
| Skaerbaek (2009) | Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer | Accounting, Organizations and Society | 34 | 8 | 971–987 |
| Arena and Jeppesen (2010) | The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case | International Journal of Auditing | 14 | 111–129 | |
| Bandyopadhyay and Kao (2010) | Note on self-selection of auditors in the municipal sector | Accounting Perspectives | 9 | 2 | 139–156 |
| Barrett (2010) | Performance auditing what value? | Public Money & Management | 30 | 5 | 271–278 |
| Chiang (2010) | Insights into current practices in auditing environmental matters | Managerial Auditing Journal | 25 | 9 | 912–933 |
| Guthrie et al. (2010) | Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services | Australian Accounting Review | 52 | 20 | 64–75 |
| Justesen and Skærbæk (2010) | Performance auditing and the narrating of a new auditee identity | Financial Accountability & Management | 26 | 3 | 325–343 |
| Magrane and Malthus (2010) | Audit committee effectiveness: A public sector case study | Managerial Auditing Journal | 25 | 5 | 427–443 |
| Talbot and Wiggan (2010) | The public value of the National Audit Office | International Journal of Public Sector Management | 23 | 1 | 54–70 |
| Tillema and ter Bogt (2010) | Performance auditing. Improving the quality of political and democratic processes? | Critical Perspectives on Accounting | 21 | 8 | 754–769 |
| Dwiputrianti (2011) | Scope of auditing on the quality of content in the indonesian external public sector auditing reports | International Review of Public Administration | 16 | 3 | 133–149 |
| Funnell (2011) | Keeping Secrets ? Or What Government Auditors Might Not Need to Know. | Critical Perspectives on Accounting | 22 | 7 | 714–721 |
| Giroux and Jones (2011) | Measuring audit quality of local governments in England and Wales | Research in Accounting Regulation | 23 | 1 | 60–66 |
| Grönlund et al. (2011) | Value for money and the rule of law: The (new) performance audit in Sweden | International Journal of Public Sector Management | 24 | 2 | 107–121 |
| Kells (2011) | The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions | Australian Accounting Review | 21 | 4 | 383–396 |
| Mahzan and Veerankutty (2011) | IT auditing activities of public sector auditors in Malaysia | African Journal of Business management | 5 | 5 | 1551–1563 |
| Morin (2001) | Serving as Magistrate at the French Cour des comptes: Navigating between Tradition and Modernity | Accounting Auditing & Accountability Journal | 24 | 6 | 718 – 750 |
| Radcliffe (2011) | Public secrecy in government auditing revisited | Critical Perspectives on Accounting | 22 | 7 | 722–723 |
| Reichborn-Kjennerud and Johnsen (2018) | Auditors’ understanding of evidence: A performance audit of an urban development programme | Evaluation | 17 | 3 | 217– 231 |
| Shepherd (2011) | Departmental audit committees and governance: Making management and accountability the priority from the top down | Canadian Public Administration | 54 | 2 | 277–304 |
| Aikins (2012) | Determinants of auditee adoption of audit recommendations: Local government auditors' perspectives | Journal of Public Budgeting, Accounting and Financial Management | 24 | 2 | 195–220 |
| Barret (2012) | Performance auditing — addressing real or perceived expectation gaps in the public sector | Public Money & Management | 32 | 2 | 129–136 |
| Chiang and Northcott (2012) | Financial auditors and environmental matters: Drivers of change to current practices | Journal of Accounting and Organizational Change | 8 | 3 | 340–363 |
| Funnell et al. (2016) | Negotiating the credibility of performance auditing | Critical Perspectives on Accounting | 23 | 6 | 435–450 |
| Modlin (2012) | County government finance practices: What independent auditors are finding and what makes local government susceptible | Journal of Public Budgeting, Accounting and Financial Management | 24 | 4 | 558–578 |
| Onumah and Krah (2012) | Barriers and catalysts to effective internal audit in the Ghanaian public sector | Research in Accounting in Emerging Economies | 12 | 177–207 | |
| Radcliffe (2012) | The election of auditors in government: A study of politics and the professional | Accounting and the Public Interest | 12 | 1 | 38–60 |
| Rainsbury et al. (2012) | The Existence and Composition of Audit Committees in the New Zealand Public Sector | Australian Accounting Review | 22 | 1 | 103–113 |
| Schelker (2012) | The influence of auditor term length and term limits on US state general obligation bond ratings, | Public Choice | 150 | 7–49 | |
| Bunn and Gilchrist (2013) | “A few good men”: Public sector audit in the Swan River Colony, 18281835 | Accounting History | 18 | 2 | 193–209 |
| Cohen and Leventis (2013) | Effects of municipal, auditing and political factors on audit delay | Accounting Forum | 37 | 1 | 40–53 |
| Colquhoun (2013) | Political and organizational legitimacy of public sector auditing in New Zealand local government | Accounting History | 18 | 4 | 473–489 |
| González-Díaz et al. (2013) | Communication as a Transparency and Accountability Strategy in Supreme Audit Institutions | Administration & Society | 45 | 5 | 583–609 |
| Reichborn-Kjennerud (2013). | Political accountability and performance audit: the case of the auditor general in Norway | Public Administration | 91 | 3 | 680–695 |
| Reichborn-Kjennerud (2013) | Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit | Public Organization Review | 15 | 1 | 17–32 |
| Roussy (2013) | Internal auditors' roles: From watchdogs to helpers and protectors of the top manager | Critical Perspectives on Accounting | 24 | 43684 | 550–571 |
| Alzeban and Gwilliam (2014) | Factors affecting the internal audit effectiveness: A survey of the Saudi public sector | Journal of International Accounting, Auditing and Taxation | 23 | 2 | 74–86 |
| Bringselius (2014) | The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media? | Financial Accountability & Management | 30 | 1 | 75–94 |
| Haraldsson and Tagesson (2014) | Compromise and avoidance: The response to new legislation | Journal of Accounting and Organizational Change | 10 | 3 | 288–313 |
| Iskandar et al. (2014) | Financial management performance of public sector: Quality of internal auditor | International Journal of Accounting, Auditing and Performance Evaluation | 10 | 3 | 229–254 |
| Morin (2014) | Auditors General’s impact on administrations: a pan-Canadian study (2001–2011) | Managerial Auditing Journal | 29 | 5 | 395–426 |
| Morin (2014) | Democratic Accountability During Performance Audits Under Pressure: A Recipe for Institutional Hypocrisy? | Financial Accountability & Management | 32 | 1 | 104–124 |
| Pearson (2014) | Significant reforms in public sector audit - Staying relevant in times of change and challenge | Journal of Accounting and Organizational Change | 10 | 1 | 150–161 |
| Reichborn-Kjennerud (2013) | Performance audit and the importance of the public debate | Evaluation | 20 | 3 | 368–385 |
| Reichborn-Kjennerud (2014a, 2014 b) | Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits | International Journal of Public Administration | 37 | 685–694 | |
| Rosa et al. (2014) | Developing performance audit in Spanish local government: an empirical study of a way forward | Public Money & Management | 34 | 3 | 189–196 |
| Appel and Plant (2015) | A framework for internal auditors to assess ethics in a national public sector department | Southern African Journal of Accountability and Auditing Research (SAJAAR) | 17 | 2 | 57–69 |
| Ferry and Eckersley (2015) | Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements' | Public Money & Management | 35 | 3 | 203–210 |
| Funnell (2015) | Performance Auditing and Adjudicating Political Disputes | Financial Accountability & Management | 31 | 1 | 92–111 |
| Goddard and Malagila (2015). | Public sector external auditing in Tanzania: A theory of managing colonising tendencies | Research in Accounting in Emerging Economies | 15 | 179–222 | |
| Rosa and Morote (2016) | The audit report as an instrument for accountability in local governments: a proposal for Spanish municipalities | International Review of Administrative Sciences | 82 | 3 | 536–558 |
| Raudla et al. (2016) | The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia | Public Organization Review | 16 | 217–233 | |
| Aadnesgaard and Willows (2016) | Audit outcomes and the level of service delivery within local government municipalities in South Africa | Corporate Ownership and Control | 13 | 2 | 546–552 |
| Ackermann and Marx (2016) | Internal audit risk management in metropolitan municipalities | Risk Governance and Control: Financial Markets and Institutions | 6 | 3 | 45–51 |
| Coetzee (2016) | Contribution of internal auditing to risk management Perceptions of public sector senior management | International Journal of Public Sector Management | 29 | 4 | 348–364 |
| Funnell et al. (2016) | Stakeholder perceptions of performance audit credibility | Accounting and Business Research | 46 | 6 | 601–619 |
| Guarini (2016) | The day after: newly-elected politicians and the use of accounting information | Public Money & Management | 36 | 7 | 499–506 |
| Hegazy and Stafford (2016) | Audit committee roles and responsibilities in two English public sector settings | Managerial Auditing Journal | 31 | 8/9 | 848–870 |
| Loke et al. (2016) | The perception of public sector auditors on performance audit in Malaysia: an exploratory study | Asian Review of Accounting | 24 | 1 | 90–104 |
| Marchi and Berte (2016) | Performance Audit in the Public Sector. What is the contribution to the Performance Management? | Management Control | 3 | 49–63 | |
| Morin and Hazgui (2016) | We are much more than watchdogs: The dual identity of auditors at the UK National Audit Office | Journal of Accounting and Organizational Change | 12 | 4 | 568–589 |
| Schillemans and van Twist (2016) | Coping with Complexity: Internal Audit and Complex Governance | Public Performance & Management Review | 40 | 2 | 257–280 |
| Seyfried (2016) | Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions: Evidence from the German federal states | Managerial Auditing Journal | 31 | 4–5 | 492–511 |
| Taft (2016) | From change to stability: Investigating Canada's Office of the Auditor General | Canadian Public Administration | 59 | 3 | 467–485 |
| Zhang and Rich (2016) | Municipal audit committees and fiscal policies | Journal of Public Budgeting, Accounting and Financial Management | 28 | 4 | 436–466 |
| Bawole and Ibrahim (2017) | Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana | International Journal of Public Administration | 40 | 7 | 598–611 |
| Bradbury (2017) | Large audit firm premium and audit specialisation in the public sector | Accounting and Finance | 57 | 3 | 657–679 |
| Collin et al. (2017) | Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market | Financial Accountability & Management | 33 | 4 | 391–405 |
| Desmedt et al. (2017) | Impact of performance audit on the Administration: A Belgian study (2005–2010) | Managerial Auditing Journal | 32 | 3 | 251–275 |
| Erasmus and Coetzee (2017) | Internal audit effectiveness in the three spheres of the South African government | Southern African Journal Of Accountability And Auditing Research (SAJAAR) | 19 | 85–99 | |
| Jeppesen et al. (2017) | The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries | Financial Accountability & Management | 33 | 2 | 146–170 |
| Kastberg and Österberg (2017) | Transforming social sector auditing – they audited more, but scrutinized less. | Financial Accountability & Management | 33 | 3 | 284–298 |
| Loozekoot and Dijkstra (2017) | Public accountability and the Public Expenditure and Financial Accountability tool: an assessment | International Review of Administrative Sciences | 83 | 4 | 806–825 |
| Mbewu and Barac (2017) | Effective internal audit activities in local government: Fact or fiction? | Southern African Journal of Accountability And Auditing Research (SAJAAR) | 19 | 15–33 | |
| McKevitt (2017) | Harvesting Public Audit Knowledge: Implications for Theory and Practice | International Journal of Auditing | 21 | 190–197 | |
| Mir et al. (2017) | Public sector audit in the absence of political competition | Managerial Auditing Journal | 32 | 9 | 899–923 |
| Reichborn-Kjennerud and Irene Vabo (2017) | Performance audit as a contributor to change and improvement in public administration | Evaluation | 23 | 1 | 45078 |
| Rustiarini and Sunarsih (2017) | Factors Influencing the Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour | Asian Journal of Business and Accounting | 10 | 2 | 187–214 |
| Stephenson (2017) | Norms, legitimacy and institutional independence: the active role of the European Court of Auditors in setting international standards | Journal of Contemporary European Research | 13 | 2 | 1145–1165 |
| Wilkins et al. (2017) | Collaboration by the public sector: findings by watchdogs in Australia and New Zealand | Public Money & Management | 37 | 3 | 217–224 |
| Adi and Dutil (2018) | Searching for strategy: Value for Money (VFM) audit choice in the new public management era | Canadian Public Administration | 61 | 1 | 91–108 |
| Bringselius (2018) | Efficiency, Economy and Effectiveness – but What about Ethics? Supreme Audit Institutions at a Critical Juncture | Public Money & Management | 38 | 2 | 105–110 |
| Bunn et al. (2018) | Public sector audit history in Britain and Australia | Financial Accountability & Management | 34 | 1 | 64–76 |
| Christopher and Sarens (2018) | Diffusion of Corporate Risk-Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach | Australian Journal of Public Administration | 77 | 3 | 427–441 |
| Coetzee and Msiza (2018) | Audit committee best practice disclosure: Cluster analyses to determine strengths and weaknesses | Southern African Journal of Accountability and Auditing Research (SAJAAR) | 20 | 89–100 | |
| Gårseth-Nesbakk and Kuruppu (2018) | Diametrical effects in governmental accountability – the auditor general’s struggle to sustain balance in performance auditing reports and media disclosure | Pacific Accounting Review | 30 | 3 | 274–296 |
| Gustavson and Sundström (2018) | Organizing the Audit Society: Does Good Auditing Generate Less Public Sector Corruption? | Administration & Society | 50 | 10 | 1508–1532 |
| Hay and Cordery (2018) | The value of public sector audit: Literature and history | Journal of Accounting Literature | 40 | 1–15 | |
| Head (2018) | Transparency-generated trust: The problematic theorization of public audit | Financial Accountability & Management | 34 | 4 | 317–335 |
| Lino and De Aquino (2018) | The diversity of the Brazilian regional Audit Courts on government auditing [A diversidade dos Tribunais de Contas regionais na auditoria de governos] | Revista Contabilidade e Financas | 29 | 76 | 26–40 |
| Nyikos and Soós (2018) | The Impact of the Public Procurement Control System on the Hungarian Public Administration | Central European Public Administration Review | 16 | 2 | 133–156 |
| Pierre et al. (2018) | Is auditing the new evaluation? Can it be? Should it be? | International Journal of Public Sector Management | 31 | 6 | 726–739 |
| Reichborn-Kjennerud and Johnsen (2018) | Performance Audits and Supreme Audit Institutions’ Impact on Public Administration: The Case of the Office of the Auditor General in Norway | Administration & Society | 50 | 10 | 1422–1446 |
| Schillemans et al. (2018) | New development: Breaking out or hanging on? Internal audit in government | Public Money & Management | 38 | 7 | 531–534 |
| Thomasson (2018) | Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments | Financial Accountability & Management | 34 | 4 | 380–391 |
| Amyar et al. (2019) | Investigating the backstage of audit engagements: the paradox of team diversity | Accounting Auditing & Accountability Journal | 32 | 2 | 378–400 |
| Barrett (2019) | New development: Managing risk for better performance-not taking a risk can actually be a risk | Public Money & Management | 1–6 | ||
| Bini (2019) | Models of mandate in public audit: an examination of Australian jurisdictions | Public Money & Management | 39 | 3 | 201–208 |
| Bonollo (2019) | Measuring supreme audit institutions’ outcomes: current literature and future insights | Public Money & Management | 39 | 7 | 468–477 |
| Cordery and Hay (2019) | Supreme audit institutions and public value: Demonstrating relevance | Financial Accountability & Management | 35 | 2 | 128–142 |
| Hazgui and Malsch (2019) | Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight | European Accounting Review | 29 | 4 | 781–802 |
| Johnsen et al. (2019) | Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries | Financial Accountability & Management | 35 | 2 | 158–181 |
| Liao and Wang (2019) | Theoretical Annotation of China's National Audit System Change | Journal of Finance and Accounting | 7 | 4 | |
| Kontogeorga (2019) | Juggling between ex-ante and ex-post audit in Greece: A difficult transition to a new era | International Journal of Auditing | 23 | 1 | 86–94 |
| Licht (2019) | The role of transparency in auditing | Financial Accountability & Management | 35 | 3 | 233–245 |
| Liston-Heyes and Juillet (2019) | Employee isolation and support for change in the public sector: a study of the internal audit profession | Public Management Review | 21 | 3 | 423–445 |
| Malau et al. (2019) | Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS) | Managerial Auditing Journal | 36 | 2 | 240–260 |
| Monfardini and von Maravic (2019) | Too big to be audited? The new world of auditing in international organizations | Financial Accountability & Management | 35 | 2 | 143–157 |
| Parker et al. (2019) | New public management and the rise of public sector performance audit Evidence from the Australian case | Accounting Auditing & Accountability Journal | 32 | 1 | 280–306 |
| Pierre and de Fine Licht (2019) | How do supreme audit institutions manage their autonomy and impact? A comparative analysis | Journal of European Public Policy | 26 | 2 | 226–245 |
| Reichborn-Kjennerud et al. (2019) | Sai’s work against corruption in Scandinavian, South-European and African countries: An institutional analysis | The British Accounting Review | 51 | 5 | 1–16 |
| Rika and Jacobs (2019) | Reputational risk and environmental performance auditing: A study in the Australian commonwealth public sector | Financial Accountability & Management | 35 | 2 | 182–198 |
| Svärdsten (2019) | The ‘front stage’ of substance auditing: A study of how substance auditing is presented in performance audit reports | Financial Accountability & Management | 35 | 2 | 199–211 |
| Thomas and Purcell (2019) | Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance | Australian Accounting Review | 29 | 2 | 418–437 |
| Torres et al. (2019) | Are performance audits useful? A comparison of EU practices | Administration & Society | 51 | 3 | 431–462 |
| Van Acker and Bouckaert (2019) | The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands | Financial Accountability & Management | 35 | 1 | 55–71 |
| Yamamoto and Kim (2019) | Stakeholders’ approach on government auditing in the supreme audit institutions of Japan and Korea | Financial Accountability & Management | 35 | 3 | 217–232 |
| Ahonen and Koljonen (2020) | The contents of the National Audit Office of Finland performance audits, 2001–2016: An interpretive study with computational content analysis | Journal of Public Budgeting, Accounting and Financial Management | 32 | 1 | 49–66 |
| de Widt et al. (2020) | Stakeholder attitudes towards audit credibility in English local government: A Post-Audit Commission analysis | Financial Accountability & Management | 1–27 | ||
| Ellul and Scicluna (2020) | An analysis of the audit expectation gap in the Maltese central government | Public Money & Management | 1–12 | ||
| Furqan et al. (2020) | The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia | International Journal of Public Sector Management | 33 | 5 | 535–559 |
| Gørrissen (2020) | The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries | Journal of Public Budgeting, Accounting and Financial Management | 32 | 4 | 729–733 |
| Hay and Cordery (2018) | The future of auditing research in the public sector | Journal of Public Budgeting, Accounting and Financial Management | 33 | 2 | 234–242 |
| Hay and Cordery (2018) | Evidence about the value of financial statement audit in the public sector | Public Money & Management | 41 | 4 | 304–314 |
| Nerantzidis et al. (2020) | Internal auditing in the public sector: a systematic literature review and future research agenda | Journal of Public Budgeting, Accounting and Financial Management | |||
| Oh and Lee (2020) | External control mechanisms and red tape: testing the roles of external audit and evaluation on red tape in quasi-governmental organizations | International Review of Administrative Sciences | 1–18 | ||
| Sabet (2020) | Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases | Public Administration And Development | 40 | 4 | 209–219 |
| Sher-Hadar (2020) | Pick and Roll: Expanded roles for a state auditor | Financial Accountability & Management | 36 | 3 | 229–243 |
| Yang (2020) | Auditor or Adviser? Auditor (In)Dependence and Its Impact on Financial Management | Public Administration Review | 81 | 5 |
| Authors/year | Title | Journal | Vol. | No. | pp. |
|---|---|---|---|---|---|
| Copley (1991) | The association between municipal disclosure practices and audit quality | 10 | 4 | 245–266 | |
| Performance auditing: the jurisdiction of the Australian auditor general – de jure or de facto? | 7 | 2 | 107–113 | ||
| Attitudes to effectiveness auditing: some further evidence | 7 | 1 | 57–63 | ||
| Determinants of audit quality in the public sector | 67 | 3 | 462–479 | ||
| Guthrie (1992) | Critical issues in public sector auditing | 7 | 4 | 27 | |
| Giroux and Shields (1993) | Accounting controls and bureaucratic strategies in municipal-government | 12 | 3 | 239–262 | |
| Bowerman (1994) | The National Audit Office and the Audit Commission: cooperation in areas where their VFM responsibilities interface | 10 | 1 | 47–63 | |
| Audit or Evaluation? A National Audit Office VFM Study | 92 | 4 | 527–549 | ||
| Governmental audit procurement practices and seasoned bond prices | 69 | 4 | 517–538 | ||
| Further evidence on the determinants of municipal audit fees | 69 | 2 | 399–411 | ||
| Brooks and Pariser (1995) | Audit Recommendation Follow-Up Systems: A Survey of the States | 15 | 1 | 72–83 | |
| The Role of Performance Audit | 15 | 4 | 39–42 | ||
| Hodges and Wright (1995) | Audit and accountability in the privatization process: the role of the National Audit Office | 11 | 2 | 153–170 | |
| Performing Auditors? Assessing and Reporting the Performance of National Audit Offices - A Three Country Comparison | 54 | 4 | 421–430 | ||
| Funnell (1997) | Executive encroachments on the independence of the Commonwealth auditor-general | 55 | 4 | 109–123 | |
| Performance auditing, new public management and performance improvement: questions and answers | 9 | 2 | 92–102 | ||
| Lovell (1996) | Notions of accountability and state audit: a UK perspective | 12 | 4 | 261–280 | |
| Central Audit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD, Governance: An International Journal of Policy 235–260 | 10 | 3 | 235–260 | ||
| Broadbent and Laughlin (1997) | Evaluating the ‘new public management’ reforms in the UK: A constitutional possibility? | 75 | 3 | 487–507 | |
| Funnell (1997) | Military influences on the evolution of public sector audit and accounting 1830–1880 | 2 | 2 | 9–29 | |
| Funnell (1997) | The curse of Sisyphus: Public sector audit independence in an age of economic rationalism | 56 | 4 | 87–105 | |
| McCrae and Vada (1997) | Performance Audit Scope and the Independence of the Australian Commonwealth Auditor-General | 13 | 3 | 203–223 | |
| Reflexive Watchdogs? How Supreme Audit Institutions Account For Themselves | 75 | 313–336 | |||
| Radcliffe (1998) | Competing Rationalities in 'Special' Government Audits | 8 | 4 | 343–366 | |
| Funnell (1997) | Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing | 11 | 4 | 436 – 458 | |
| Regulation Inside Government: Where New Public Management Meets the Audit Explosion | 18 | 2 | 61–68 | ||
| Value for money auditing in New Zealand: competing for control in the public sector | 30 | 343–360 | |||
| Jeppesen (1998) | Reinventing auditing, redefining consulting and independence | 7 | 3 | 517–539 | |
| Radcliffe (1998) | Efficiency audit: an assembly of rationalities and programmes | 23 | 377–410 | ||
| Taylor (1998) | Public sector audit in Victoria: Leading where? | 8 | 15 | 36–39 | |
| The Auditor as an Evaluator. How to Remain an Influential Force in the Political Landscape | 5 | 4 | 458–467 | ||
| A quarter of a century of performance auditing in the Australian federal public sector: A malleable masque | 35 | 3 | 302–332 | ||
| Keen (1999) | On the nature of audit judgements: the case of value for money studies | 77 | 2 | 509–525 | |
| Radcliffe (1998) | Knowing efficiency: the enactment of efficiency in efficiency auditing | 24 | 333–362 | ||
| Mandate, Independence and Funding: Resolution of a Protracted Struggle Between Parliament and the Executive Over the Powers of the Australian Auditor-General | 59 | 1 | 98–114 | ||
| Modernization versus problematization: value-for-money audit in public services | 9 | 4 | 541–567 | ||
| Gendron | In the name of accountability – State auditing, independence and new public management | 14 | 3 | 278–310 | |
| Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway | 10 | 3 | 583–599 | ||
| Morin (2001) | Influence of Value for Money Audit on Public Administrations: Looking Beyond Appearances | 17 | 2 | 99–118 | |
| Mulgan (2001) | Auditors-General: Cuckoos in the Managerialist Nest? | 60 | 2 | 24–34 | |
| Percy (2001) | The Best Value Agenda for Auditing | 4 | 351–361 | ||
| Shead (2001) | Probity auditing: Keeping the bureaucrats honest? | 60 | 2 | 66–70 | |
| Thorne | The relation between audit pricing and audit contract type: A public sector analysis | 20 | 3 | 189–215 | |
| Humphrey (2002) | A Scientific Approach to Politics? On the Trail of the Audit Commission | 13 | 1 | 39–62 | |
| The Accountability and Independence of the Auditors-General of Australia: A Comparison of Their Enabling Legislation | 13 | 3 | 26–35 | ||
| Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria | 14 | 1/2 | 51–76 | ||
| Everett (2003) | The politics of comprehensive auditing in fields of high outcome and cause uncertainty | 14 | 1/2 | 77–104 | |
| Funnell (2003) | Enduring Fundamentals: Constitutional Accountability and Auditors-General in the Reluctant State | 14 | 1/2 | 107–132 | |
| Controllers or catalysts for change and improvement: would the real value for money auditors please stand up? | 18 | 1 | 19–30 | ||
| Pallot (2003) | A Wider Accountability? The Audit Office and New Zealand’s Bureaucratic Revolution. | 14 | 1/2 | 133–155 | |
| Pollitt (2006) | Performance audit in Western Europe: Trends and Choices | 14 | 157–170 | ||
| Funnell (2003) | Victorian parsimony and the early champions of modern public sector audit | 9 | 1 | 25–60 | |
| Morin (2004) | Measuring the impact of value-for-money audits: a model for surveying audited managers | 47 | 2 | 141–164 | |
| Outsourcing internal audit services: An empirical study on Queensland public-sector entities | 14 | 34 | 86–95 | ||
| Chowdhury | The public sector audit expectations gap in Bangladesh | 20 | 8 | 893–908 | |
| The ethics of corporate governance in public sector organizations - Theory and audit | 7 | 1 | 135–144 | ||
| Pollitt (2006) | Performance Information for Democracy. The Missing Link? | 12 | 1 | 38–55 | |
| English (2007) | Performance audit of Australian Public Private Partnerships: legitimizing government policies or providing independent oversight? | 23 | 3 | 313–336 | |
| Gendron | The construction of auditing expertise in measuring government performance | 32 | 1/2 | 101–129 | |
| Giroux and Jones (2007) | Investigating the audit fee structure of local authorities in England and Wales | 37 | 1 | 21–37 | |
| Henry | Audit committees in Scottish local authorities 1998–2005 | 22 | 3 | 303–318 | |
| Arnaboldi and Lapsley (2008) | Making Management Auditable: The Implementation of Best Value in Local Government | 44 | 1 | 22–47 | |
| Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud | 48 | 4 | 543–559 | ||
| Gonzalez | Supreme Audit Institutions and their communication strategies | 74 | 3 | 435–461 | |
| Morin (2008) | Auditors general’s universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits | 23 | 7 | 697–720 | |
| Has the NAO Audited Risk Transfer in Operational Private Finance Initiative Schemes? | 28 | 3 | 173–178 | ||
| US imperialism in action. An audit-based appraisal of the Coalition Provisional Authority in Iraq | 20 | 6 | 716–734 | ||
| Gong (2009) | Audit for accountability in China: An incomplete mission | 68 | SUPPL. 1 | S5-S16 | |
| Rika (2009) | What motivates environmental auditing?: A public sector perspective | 21 | 3 | 304–318 | |
| Rahaman (2009) | Independent financial auditing and the crusade against government sector financial mismanagement in Ghana | 6 | 4 | 224–246 | |
| Skaerbaek (2009) | Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer | 34 | 8 | 971–987 | |
| Arena and Jeppesen (2010) | The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case | 14 | 111–129 | ||
| Bandyopadhyay and Kao (2010) | Note on self-selection of auditors in the municipal sector | 9 | 2 | 139–156 | |
| Performance auditing what value? | 30 | 5 | 271–278 | ||
| Chiang (2010) | Insights into current practices in auditing environmental matters | 25 | 9 | 912–933 | |
| Guthrie | Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services | 52 | 20 | 64–75 | |
| Performance auditing and the narrating of a new auditee identity | 26 | 3 | 325–343 | ||
| Magrane and Malthus (2010) | Audit committee effectiveness: A public sector case study | 25 | 5 | 427–443 | |
| Talbot and Wiggan (2010) | The public value of the National Audit Office | 23 | 1 | 54–70 | |
| Tillema and ter Bogt (2010) | Performance auditing. Improving the quality of political and democratic processes? | 21 | 8 | 754–769 | |
| Dwiputrianti (2011) | Scope of auditing on the quality of content in the indonesian external public sector auditing reports | 16 | 3 | 133–149 | |
| Funnell (2011) | Keeping Secrets ? Or What Government Auditors Might Not Need to Know. | 22 | 7 | 714–721 | |
| Giroux and Jones (2011) | Measuring audit quality of local governments in England and Wales | 23 | 1 | 60–66 | |
| Grönlund | Value for money and the rule of law: The (new) performance audit in Sweden | 24 | 2 | 107–121 | |
| Kells (2011) | The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions | 21 | 4 | 383–396 | |
| Mahzan and Veerankutty (2011) | IT auditing activities of public sector auditors in Malaysia | 5 | 5 | 1551–1563 | |
| Morin (2001) | Serving as Magistrate at the French Cour des comptes: Navigating between Tradition and Modernity | 24 | 6 | 718 – 750 | |
| Radcliffe (2011) | Public secrecy in government auditing revisited | 22 | 7 | 722–723 | |
| Auditors’ understanding of evidence: A performance audit of an urban development programme | 17 | 3 | 217– 231 | ||
| Shepherd (2011) | Departmental audit committees and governance: Making management and accountability the priority from the top down | 54 | 2 | 277–304 | |
| Aikins (2012) | Determinants of auditee adoption of audit recommendations: Local government auditors' perspectives | 24 | 2 | 195–220 | |
| Barret (2012) | Performance auditing — addressing real or perceived expectation gaps in the public sector | 32 | 2 | 129–136 | |
| Financial auditors and environmental matters: Drivers of change to current practices | 8 | 3 | 340–363 | ||
| Negotiating the credibility of performance auditing | 23 | 6 | 435–450 | ||
| Modlin (2012) | County government finance practices: What independent auditors are finding and what makes local government susceptible | 24 | 4 | 558–578 | |
| Barriers and catalysts to effective internal audit in the Ghanaian public sector | 12 | 177–207 | |||
| Radcliffe (2012) | The election of auditors in government: A study of politics and the professional | 12 | 1 | 38–60 | |
| Rainsbury | The Existence and Composition of Audit Committees in the New Zealand Public Sector | 22 | 1 | 103–113 | |
| Schelker (2012) | The influence of auditor term length and term limits on US state general obligation bond ratings, | 150 | 7–49 | ||
| Bunn and Gilchrist (2013) | “A few good men”: Public sector audit in the Swan River Colony, 18281835 | 18 | 2 | 193–209 | |
| Cohen and Leventis (2013) | Effects of municipal, auditing and political factors on audit delay | 37 | 1 | 40–53 | |
| Colquhoun (2013) | Political and organizational legitimacy of public sector auditing in New Zealand local government | 18 | 4 | 473–489 | |
| González-Díaz | Communication as a Transparency and Accountability Strategy in Supreme Audit Institutions | 45 | 5 | 583–609 | |
| Reichborn-Kjennerud (2013). | Political accountability and performance audit: the case of the auditor general in Norway | 91 | 3 | 680–695 | |
| Reichborn-Kjennerud (2013) | Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit | 15 | 1 | 17–32 | |
| Roussy (2013) | Internal auditors' roles: From watchdogs to helpers and protectors of the top manager | 24 | 43684 | 550–571 | |
| Factors affecting the internal audit effectiveness: A survey of the Saudi public sector | 23 | 2 | 74–86 | ||
| Bringselius (2014) | The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media? | 30 | 1 | 75–94 | |
| Compromise and avoidance: The response to new legislation | 10 | 3 | 288–313 | ||
| Financial management performance of public sector: Quality of internal auditor | 10 | 3 | 229–254 | ||
| Morin (2014) | Auditors General’s impact on administrations: a pan-Canadian study (2001–2011) | 29 | 5 | 395–426 | |
| Morin (2014) | Democratic Accountability During Performance Audits Under Pressure: A Recipe for Institutional Hypocrisy? | 32 | 1 | 104–124 | |
| Pearson (2014) | Significant reforms in public sector audit - Staying relevant in times of change and challenge | 10 | 1 | 150–161 | |
| Reichborn-Kjennerud (2013) | Performance audit and the importance of the public debate | 20 | 3 | 368–385 | |
| Reichborn-Kjennerud (2014a, 2014 b) | Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits | 37 | 685–694 | ||
| Rosa | Developing performance audit in Spanish local government: an empirical study of a way forward | 34 | 3 | 189–196 | |
| A framework for internal auditors to assess ethics in a national public sector department | 17 | 2 | 57–69 | ||
| Ferry and Eckersley (2015) | Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements' | 35 | 3 | 203–210 | |
| Funnell (2015) | Performance Auditing and Adjudicating Political Disputes | 31 | 1 | 92–111 | |
| Public sector external auditing in Tanzania: A theory of managing colonising tendencies | 15 | 179–222 | |||
| Rosa and Morote (2016) | The audit report as an instrument for accountability in local governments: a proposal for Spanish municipalities | 82 | 3 | 536–558 | |
| The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia | 16 | 217–233 | |||
| Audit outcomes and the level of service delivery within local government municipalities in South Africa | 13 | 2 | 546–552 | ||
| Ackermann and Marx (2016) | Internal audit risk management in metropolitan municipalities | 6 | 3 | 45–51 | |
| Coetzee (2016) | Contribution of internal auditing to risk management Perceptions of public sector senior management | 29 | 4 | 348–364 | |
| Stakeholder perceptions of performance audit credibility | 46 | 6 | 601–619 | ||
| Guarini (2016) | The day after: newly-elected politicians and the use of accounting information | 36 | 7 | 499–506 | |
| Hegazy and Stafford (2016) | Audit committee roles and responsibilities in two English public sector settings | 31 | 8/9 | 848–870 | |
| Loke | The perception of public sector auditors on performance audit in Malaysia: | 24 | 1 | 90–104 | |
| Marchi and Berte (2016) | Performance Audit in the Public Sector. What is the contribution to the Performance Management? | 3 | 49–63 | ||
| Morin and Hazgui (2016) | We are much more than watchdogs: The dual identity of auditors at the UK National Audit Office | 12 | 4 | 568–589 | |
| Coping with Complexity: Internal Audit and Complex Governance | 40 | 2 | 257–280 | ||
| Seyfried (2016) | Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions: Evidence from the German federal states | 31 | 4–5 | 492–511 | |
| Taft (2016) | From change to stability: Investigating Canada's Office of the Auditor General | 59 | 3 | 467–485 | |
| Zhang and Rich (2016) | Municipal audit committees and fiscal policies | 28 | 4 | 436–466 | |
| Bawole and Ibrahim (2017) | Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana | 40 | 7 | 598–611 | |
| Bradbury (2017) | Large audit firm premium and audit specialisation in the public sector | Accounting and Finance | 57 | 3 | 657–679 |
| Collin | Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market | 33 | 4 | 391–405 | |
| Desmedt | Impact of performance audit on the Administration: A Belgian study (2005–2010) | 32 | 3 | 251–275 | |
| Internal audit effectiveness in the three spheres of the South African government | 19 | 85–99 | |||
| The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries | 33 | 2 | 146–170 | ||
| Kastberg and Österberg (2017) | Transforming social sector auditing – they audited more, but scrutinized less. | 33 | 3 | 284–298 | |
| Loozekoot and Dijkstra (2017) | Public accountability and the Public Expenditure and Financial Accountability tool: an assessment | 83 | 4 | 806–825 | |
| Effective internal audit activities in local government: Fact or fiction? | 19 | 15–33 | |||
| McKevitt (2017) | Harvesting Public Audit Knowledge: Implications for Theory and Practice | 21 | 190–197 | ||
| Public sector audit in the absence of political competition | 32 | 9 | 899–923 | ||
| Reichborn-Kjennerud and Irene Vabo (2017) | Performance audit as a contributor to change and improvement in public administration | 23 | 1 | 45078 | |
| Factors Influencing the Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour | 10 | 2 | 187–214 | ||
| Stephenson (2017) | Norms, legitimacy and institutional independence: the active role of the European Court of Auditors in setting international standards | 13 | 2 | 1145–1165 | |
| Collaboration by the public sector: findings by watchdogs in Australia and New Zealand | 37 | 3 | 217–224 | ||
| Searching for strategy: Value for Money (VFM) audit choice in the new public management era | 61 | 1 | 91–108 | ||
| Bringselius (2018) | Efficiency, Economy and Effectiveness – but What about Ethics? Supreme Audit Institutions at a Critical Juncture | 38 | 2 | 105–110 | |
| Bunn | Public sector audit history in Britain and Australia | 34 | 1 | 64–76 | |
| Diffusion of Corporate Risk-Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach | 77 | 3 | 427–441 | ||
| Audit committee best practice disclosure: Cluster analyses to determine strengths and weaknesses | 20 | 89–100 | |||
| Diametrical effects in governmental accountability – the auditor general’s struggle to sustain balance in performance auditing reports and media disclosure | 30 | 3 | 274–296 | ||
| Organizing the Audit Society: Does Good Auditing Generate Less Public Sector Corruption? | 50 | 10 | 1508–1532 | ||
| The value of public sector audit: Literature and history | 40 | 1–15 | |||
| Head (2018) | Transparency-generated trust: The problematic theorization of public audit | 34 | 4 | 317–335 | |
| Lino and De Aquino (2018) | The diversity of the Brazilian regional Audit Courts on government auditing [A diversidade dos Tribunais de Contas regionais na auditoria de governos] | 29 | 76 | 26–40 | |
| The Impact of the Public Procurement Control System on the Hungarian Public Administration | 16 | 2 | 133–156 | ||
| Pierre | Is auditing the new evaluation? Can it be? Should it be? | 31 | 6 | 726–739 | |
| Performance Audits and Supreme Audit Institutions’ Impact on Public Administration: The Case of the Office of the Auditor General in Norway | 50 | 10 | 1422–1446 | ||
| Schillemans | New development: Breaking out or hanging on? Internal audit in government | 38 | 7 | 531–534 | |
| Thomasson (2018) | Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments | 34 | 4 | 380–391 | |
| Amyar | Investigating the backstage of audit engagements: the paradox of team diversity | 32 | 2 | 378–400 | |
| Barrett (2019) | New development: Managing risk for better performance-not taking a risk can actually be a risk | 1–6 | |||
| Bini (2019) | Models of mandate in public audit: an examination of Australian jurisdictions | 39 | 3 | 201–208 | |
| Bonollo (2019) | Measuring supreme audit institutions’ outcomes: current literature and future insights | 39 | 7 | 468–477 | |
| Supreme audit institutions and public value: Demonstrating relevance | 35 | 2 | 128–142 | ||
| Hazgui and Malsch (2019) | Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight | 29 | 4 | 781–802 | |
| Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries | 35 | 2 | 158–181 | ||
| Liao and Wang (2019) | Theoretical Annotation of China's National Audit System Change | 7 | 4 | ||
| Kontogeorga (2019) | Juggling between ex-ante and ex-post audit in Greece: A difficult transition to a new era | 23 | 1 | 86–94 | |
| Licht (2019) | The role of transparency in auditing | 35 | 3 | 233–245 | |
| Liston-Heyes and Juillet (2019) | Employee isolation and support for change in the public sector: a study of the internal audit profession | 21 | 3 | 423–445 | |
| Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS) | 36 | 2 | 240–260 | ||
| Too big to be audited? The new world of auditing in international organizations | 35 | 2 | 143–157 | ||
| Parker | New public management and the rise of public sector performance audit Evidence from the Australian case | 32 | 1 | 280–306 | |
| Pierre and de Fine Licht (2019) | How do supreme audit institutions manage their autonomy and impact? A comparative analysis | 26 | 2 | 226–245 | |
| Sai’s work against corruption in Scandinavian, South-European and African countries: An institutional analysis | 51 | 5 | 1–16 | ||
| Rika and Jacobs (2019) | Reputational risk and environmental performance auditing: A study in the Australian commonwealth public sector | 35 | 2 | 182–198 | |
| Svärdsten (2019) | The ‘front stage’ of substance auditing: A study of how substance auditing is presented in performance audit reports | 35 | 2 | 199–211 | |
| Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance | 29 | 2 | 418–437 | ||
| Are performance audits useful? A comparison of EU practices | 51 | 3 | 431–462 | ||
| The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands | 35 | 1 | 55–71 | ||
| Stakeholders’ approach on government auditing in the supreme audit institutions of Japan and Korea | 35 | 3 | 217–232 | ||
| Ahonen and Koljonen (2020) | The contents of the National Audit Office of Finland performance audits, 2001–2016: An interpretive study with computational content analysis | 32 | 1 | 49–66 | |
| de Widt | Stakeholder attitudes towards audit credibility in English local government: A Post-Audit Commission analysis | 1–27 | |||
| Ellul and Scicluna (2020) | An analysis of the audit expectation gap in the Maltese central government | 1–12 | |||
| Furqan | The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia | 33 | 5 | 535–559 | |
| Gørrissen (2020) | The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries | 32 | 4 | 729–733 | |
| The future of auditing research in the public sector | 33 | 2 | 234–242 | ||
| Evidence about the value of financial statement audit in the public sector | 41 | 4 | 304–314 | ||
| Internal auditing in the public sector: a systematic literature review and future research agenda | |||||
| External control mechanisms and red tape: testing the roles of external audit and evaluation on red tape in quasi-governmental organizations | 1–18 | ||||
| Sabet (2020) | Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases | 40 | 4 | 209–219 | |
| Sher-Hadar (2020) | Pick and Roll: Expanded roles for a state auditor | 36 | 3 | 229–243 | |
| Yang (2020) | Auditor or Adviser? Auditor (In)Dependence and Its Impact on Financial Management | 81 | 5 |
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