The future of auditing research in the public sector
Carolyn Cordery2020, Journal of Public Budgeting, Accounting & Financial Management
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Abstract
The article presents the viewpoints of two researchers, supported by research which is cited in the paper. Findings: Public sector auditing research has grown considerably. We expect further growth. We debunk some myths about public sector auditing. We 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.
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