IDEAS home Printed from https://ideas.repec.org/a/eme/jpbafm/jpbafm-09-2020-0164.html
   My bibliography  Save this article

The future of auditing research in the public sector

Author

Listed:
  • David C. Hay
  • Carolyn J. Cordery

Abstract

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.

Suggested Citation

  • David C. Hay & Carolyn J. Cordery, 2020. "The future of auditing research in the public sector," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(2), pages 234-242, November.
    • Handle: RePEc:eme:jpbafm:jpbafm-09-2020-0164
    DOI: 10.1108/JPBAFM-09-2020-0164
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-09-2020-0164/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-09-2020-0164/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JPBAFM-09-2020-0164?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jpbafm:jpbafm-09-2020-0164. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.