Purpose Public sector auditing research has changed rapidly over the past four decades.
This paper aims to reveal how the field has developed and identify avenues for future …

Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting
considerable interest from academics and practitioners alike, in terms of its emergence …

Purpose In the context of global new public management reform trends and the associated
phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of …

The study aims to investigate the impact of public governance on the implementation of the
National Audit Office's recommendations in the Kingdom of Bahrain. It measures the impact …

'It is time, 15 years on from the coining of the" Audit Explosion", to re-appraise the growth of
new forms of auditing. As we move into what might be called" Auditing in Austerity" this book …

Ethics is increasingly recognized as one of several important dimensions of performance.
Yet, performance audit, or value-for-money audit, as conducted by supreme audit institutions …

The purpose of this article is to explore the impact of performance audit on public policy. The
article investigates performance audit reports and the debates they trigger in the public …

The last 30 years of the New Public Management 'regime'in many western countries have
resulted in increased use of audit and other control mechanisms. These mechanisms are …

Maximising media coverage is one way for Supreme Audit Institutions (SAIs) to account for
themselves and it has been argued that SAIs can become independent partners with the …

Conflicting policies relating to the management of multi-sectoral, multi-level and multi-actor
forest uses often result in ineffective policy implementation. Methods for assessing policy …