The future of auditing research in the public sector


Purpose: The purpose of this paper is to review opportunities for future research about auditing in the public sector. Design/methodology/approach: The paper presents the viewpoints of two researchers, supported by research that is cited in the paper. Findings: Public sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best. Research limitations/implications: The paper presents the views of the authors. Practical implications: There are opportunities for further research across different jurisdictions. Originality/value: The paper makes a contribution by outlining research opportunities.

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Divisions: College of Business and Social Sciences > Aston Business School > Accounting
Additional Information: © 2020 Emerald Publishing. This AAM is deposited under the CC BY-NC 4.0 licence. Any reuse is allowed in accordance with the terms outlined by the licence. To reuse the AAM for commercial purposes, permission should be sought by contacting
Uncontrolled Keywords: Accounting,Auditing,Governmental,Public sector,Supreme audit institutions,Public Administration,Strategy and Management
Publication ISSN: 1096-3367
Last Modified: 20 May 2024 07:36
Date Deposited: 12 Nov 2020 16:29
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Related URLs: https://www.eme ... -0164/full/html (Publisher URL)
http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2021-03-19
Published Online Date: 2020-11-06
Accepted Date: 2020-10-20
Authors: Hay, David
Cordery, Carolyn J. (ORCID Profile 0000-0001-9511-7671)


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