Regulatory space in local government audit: An international comparative study of 20 countries

Ferry, L.; Midgley, H.; Ruggiero, P.

Abstract

This article compares audit regulatory space in local government for 20 countries. Building upon prior research, it shows four themes of new audit space, namely ‘organization and fragmentation’, ‘independence and competition’, ‘audit scope’, and ‘inspection’ are relevant internationally, although suggests inspection is better categorized as performance assessment. Audit construction through these themes is shaped by a country’s constitutional framework, but also modern state theories consensus around audit as an assessment of government quality that meant performance audit is increasingly popular.

Citation

Ferry, L., Midgley, H., & Ruggiero, P. (2022). Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management, 43(3), 233-241. https://doi.org/10.1080/09540962.2022.2129559

• Journal Article Type: Article
• Acceptance Date: Sep 6, 2022
• Online Publication Date: Oct 7, 2022
• Publication Date: 2022
• Deposit Date: Sep 13, 2022
• Publicly Available Date: Nov 10, 2022
• Journal: Public Money and Management
• Print ISSN: 0954-0962
• Electronic ISSN: 1467-9302
• Publisher: Taylor and Francis Group
• Peer Reviewed: Peer Reviewed
• Volume: 43
• Issue: 3
• Pages: 233-241
• DOI: https://doi.org/10.1080/09540962.2022.2129559
• Public URL: https://durham-repository.worktribe.com/output/1192098