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What are the required qualities of auditors in the public sector?

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  • Cecilia Langella
  • Eugenio Anessi-Pessina
  • Elena Cantù

Abstract

This paper adds to literature on financial audit in public sector organizations. The authors examined the effect of adapting a private sector audit body—the Board of Statutory Auditors (BoSA)—for use by Italian public healthcare organizations. The research objective was to explore whether the characteristics generally required of private sector audit bodies (independence, accounting and financial expertise, industry specialization, diligence, and institutional support) are relevant to the public sector. Information on these characteristics was collected through an online questionnaire and used to explain audit quality. The results show the relevance of accounting and financial expertise, as well as industry specialization. The authors call for further research on the need for auditor independence in a public service setting.

Suggested Citation

  • Cecilia Langella & Eugenio Anessi-Pessina & Elena Cantù, 2021. "What are the required qualities of auditors in the public sector?," Public Money & Management, Taylor & Francis Journals, vol. 41(6), pages 466-476, August.
    • Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:466-476
    DOI: 10.1080/09540962.2021.1883857
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    Cited by:

    1. Khowanas Saeed Qader & Kemal Cek, 2023. "Analysis of the Impact of External Auditors’ Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern Iraq," Sustainability, MDPI, vol. 15(12), pages 1-21, June.

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