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All Outputs (6)

Regulatory space in local government audit: An international comparative study of 20 countries (2022)
Journal Article
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

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 ‘ins... Read More about Regulatory space in local government audit: An international comparative study of 20 countries.

Local Government Auditing in England (2022)
Book Chapter
Ferry, L., Midgley, H., & Murphie, A. (2022). Local Government Auditing in England. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (57-64). Emerald

English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils... Read More about Local Government Auditing in England.

Where is Public Sector Auditing: A Comparative Analysis (2022)
Book Chapter
Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016

This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audit. Inspecti... Read More about Where is Public Sector Auditing: A Comparative Analysis.

The why, who and what of public sector auditing (2022)
Book Chapter
Ferry, L., Ruggiero, P., & Midgley, H. (2022). The why, who and what of public sector auditing. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (1-12). Emerald. https://doi.org/10.1108/978-1-80117-085-720221001

Public sector audit has grown in importance since the 1980s across the world. In this chapter, we outline the state of the current debate about public sector audit- including the role of the auditor, the purpose of audit, developments in the content... Read More about The why, who and what of public sector auditing.

Auditing governable space - A Study of Place-Based Accountability in England (2022)
Journal Article
Ferry, L., Midgley, H., Murphie, A., & Sandford, M. (2023). Auditing governable space - A Study of Place-Based Accountability in England. Financial Accountability and Management, 39(4), 772-789. https://doi.org/10.1111/faam.12321

The governance of territories has become increasingly fragmented and complex, challenging the accountability arrangements for ‘governable spaces’. Tension between central and local governments is a perennial feature of their relationship, but few ana... Read More about Auditing governable space - A Study of Place-Based Accountability in England.