Purpose This study reviews post-2009 literature on public sector internal auditing (IA) and
addresses three interrelated research questions (RQ): How is research on the public sector …

This study analyzes the state of the art in the literature about information technology, artificial
intelligence, and blockchain in auditing. A bibliometric analysis was utilized to depict …

We investigate the concept of internal audit function (IAF) quality from a multi-stakeholder
perspective through conducting 36 interviews with key IAF stakeholder groups: audit …

The effectiveness of the internal audit function is important to improve performance in the
public sector. This study provides insight into the drivers and measures of internal audit …

Purpose–There is a widening gap between the expectations of internal audit stakeholders
and the value the function brings to the table, for example, in the management of the risks …

In response to calls for research on the ways in which management accountants make
sense of their professional identities in organisational disruptions, this paper explores their …

Research on performance measurement and management (PMM) informed by institutional
theory has proliferated over the past two decades. Much of this research has concentrated …

Purpose: Efficiency and performance measurements in the public sector represent a
problematic area considering the nature of public administration's activities. The authors …

This study examines which factors facilitate (obstruct) the discretion exercised by ground‐
level governance actors, such as internal auditors, in justifying their governance work. To …

This exploratory study investigates the manifold conceptions of the internal auditing (IA) of
risk culture prevalent among four influential actors of the financial sector—regulators …