Journal of Public Budgeting, Accounting & Financial Management: Volume 35 Issue 4

Changing the boundaries of public sector auditing

Giuseppe Grossi, David C. Hay, Chamara Kuruppu, Daniel Neely

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing…

An international comparative study of the audit and accountability arrangements of supreme audit institutions

Laurence Ferry, Khalid Hamid, Paula Hebling Dutra

The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement

Andreea Hancu-Budui, Ana Zorio-Grima

Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by…

Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times

Georgia Kontogeorga, Anna Papapanagiotou

The purpose of this paper is to examine how Supreme audit institutions (SAIs) address the issue of auditing ethical cases and, more specifically, to research whether the…

Actorhood of the European Court of Auditors: a visual analysis

Timur Uman, Daniela Argento, Giorgia Mattei, Giuseppe Grossi

This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the…

The supreme audit institution in the Republic of North Macedonia – two decades of building public trust

Ivan Dionisijev, Zorica Bozhinovska Lazarevska, Marina Trpeska, Atanasko Atanasovski

The state audit is crucial for society in ensuring the transparent and legal spending of public funds. In the Republic of North Macedonia, although state audit-related activities…