Dr Henry Midgley's Outputs (4)

Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit (2023)
Book Chapter
Ferry, L., & Midgley, H. (2023). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge

This chapter covers the development of digital technology in audit at the United Kingdom’s Supreme Audit Institution, the National Audit Office. It argues that this represented a case of institutional entrepreneurship in which often quite junior memb... Read More about Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit.

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.