This article gives a short review of recent research on public sector audit, and then
introduces six articles in a special issue on public sector audit in contemporary society …

Abstract Supreme Audit Institutions (SAIs) have an important role in ensuring public sector
accountability; their main activities being managing the audit of public sector entities' …

Public sector audit is a vital activity within democratic states, which underpins the
relationship between the government and the governed, the executive and the legislature …

This paper compares audit regulatory space in local government between the UK's four
countries–England, Northern Ireland, Scotland, and Wales. It addresses current …

Public audit has been under‐theorized, the existing literature too dominated by institutional
description. Public audit may be interpreted as promoting transparency in order to generate …

The governance of territories has become increasingly fragmented and complex,
challenging the accountability arrangements for “governable spaces.” Tension between …

IMPACT Auditing fulfils a public interest role for public spending, which is important to
underpin the state and democracy. However, public sector auditing is under increasing …

This paper explains how the UK central government has changed accountability and audit
arrangements for local government in England, while retaining its approach to setting …

In the context of contemporary public sector performance audit practice in Australia, this
study provides significant insights into performance auditors' and auditees' apparent logics …

Este artículo busca aportar evidencias sobre la co-creación de valor público entre los
auditores públicos y los entes auditados, poniendo el foco en el medio ambiente como un …