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Changing the boundaries of public sector auditing
Journal of Public Budgeting, Accounting and Financial Management, 2023 Purpose: 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, for sustainable development auditing and digitalised public sector
David Charles Hay, Giuseppe Grossi
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Public Audit Oversight and Audit Pricing: Evidence from the EU
European Accounting Review, 2022We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
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Research audit and publication
Best Practice & Research Clinical Anaesthesiology, 2006The ethics of research, audit and publication have developed mainly within the last fifty years. The Declaration of Helsinki is the universally accepted code of conduct for researchers worldwide. All research has to be approved by an ethics committee, all of which are governed by a centralised structure which is the Central Office for Research Ethics ...
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2020
This chapter provides a comparative account of the role played by supreme audit institutions (SAIs) from across the EU, and the European Court of Auditors (ECA) in controlling administrative power. It demonstrates how audit can encourage good administrative practice and good governance by promoting administrative accountability.
Brenninkmeijer, Alex +2 more
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This chapter provides a comparative account of the role played by supreme audit institutions (SAIs) from across the EU, and the European Court of Auditors (ECA) in controlling administrative power. It demonstrates how audit can encourage good administrative practice and good governance by promoting administrative accountability.
Brenninkmeijer, Alex +2 more
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Auditing as a Public Good and the Regulation of Auditing
Journal of Corporate Law Studies, 2006Regulation of auditing and accounting is a key component of corporate governance. This paper examines recent changes in the regulation of auditing, in particular those relating to auditor independence. Audit output, of which a key feature is auditor independence, has many of the characteristics of a public good (analogous to clean streets), but in ...
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Public participation in data audits
Accountability in Research, 1989The United States in the early 1980s faced a crisis of confidence in the institutions that it had created to protect public health and the environment from the risks posed by toxic chemicals. Although the political climate of the times had a lot to do with the loss of public confidence in agencies like the Environmental Protection Agency (EPA), the ...
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