IDEAS home Printed from https://ideas.repec.org/a/eme/medarp/medar-09-2020-1008.html
   My bibliography  Save this article

Exploring past, present and future trends in public sector auditing research: a literature review

Author

Listed:
  • Giorgia Mattei
  • Giuseppe Grossi
  • James Guthrie A.M.

Abstract

Purpose - Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach - The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings - The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value - This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

Suggested Citation

  • Giorgia Mattei & Giuseppe Grossi & James Guthrie A.M., 2021. "Exploring past, present and future trends in public sector auditing research: a literature review," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(7), pages 94-134, November.
    • Handle: RePEc:eme:medarp:medar-09-2020-1008
    DOI: 10.1108/MEDAR-09-2020-1008
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/MEDAR-09-2020-1008/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://www.emerald.com/insight/content/doi/10.1108/MEDAR-09-2020-1008/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://libkey.io/10.1108/MEDAR-09-2020-1008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan, 2024. "Social media in accounting research: A review and future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    2. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:medarp:medar-09-2020-1008. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.