IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v42y2022i7p482-490.html
   My bibliography  Save this article

Standardizing local governments’ audit reports: for better or for worse?

Author

Listed:
  • Marco Bisogno
  • Giuseppe Grossi
  • Francesca Manes-Rossi
  • Serena Santis

Abstract

This article contributes to the policy debate on whether to standardize audit reports in public sector organizations. It offers useful insights that national regulators and standard-setters can consider when introducing new rules and standards in the audit regulatory space. Regulators and standard-setters interested in teasing out the professional support that auditors can offer should be aware of the need for a balance between standardization and freedom in preparing annual audit reports.ABSTRACTThe article investigates audit reports in Italian local governments using the theoretical lens of standardization theory. By means of a content analysis on 90 audit reports for the financial year 2018, the effectiveness of a standardized audit model for the audit report is discussed. The findings reveal that standardization seems to lead to a rigid approach in producing the audit reports of local governments. The study offers insights into rethinking the audit regulatory space in public sector organizations.

Suggested Citation

  • Marco Bisogno & Giuseppe Grossi & Francesca Manes-Rossi & Serena Santis, 2022. "Standardizing local governments’ audit reports: for better or for worse?," Public Money & Management, Taylor & Francis Journals, vol. 42(7), pages 482-490, October.
    • Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:482-490
    DOI: 10.1080/09540962.2022.2064563
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2022.2064563
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2022.2064563?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    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:taf:pubmmg:v:42:y:2022:i:7:p:482-490. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    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.