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Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland

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  • Jaakko Rönkkö
  • Mikko Lilja
  • Lasse Oulasvirta

Abstract

This article will be useful to policy-makers and public sector managers in terms of understanding how public audit regulation affects audit practitioners in determining applicable audit standards. Over 70% of chartered public finance auditors in Finland were found to voluntarily adopt the International Standards on Auditing (ISA) despite a regulatory environment where the ISA were not strictly required in local government audits.

Suggested Citation

  • Jaakko Rönkkö & Mikko Lilja & Lasse Oulasvirta, 2023. "Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland," Public Money & Management, Taylor & Francis Journals, vol. 43(3), pages 277-284, April.
    • Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:277-284
    DOI: 10.1080/09540962.2022.2131290
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    Cited by:

    1. Nor Aishah Mohd Ali & Zaleha Mahat & Rahayu Mohd Sehat & Siti Hawa Shuid & Norhanizah Johari, 2024. "Evaluating Audit Oversight Board’s Regulatory Impact: Analysis of Sanctions Imposed on Malaysian Audit Firms," Information Management and Business Review, AMH International, vol. 16(2), pages 125-136.

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