Abstract
PurposePublic 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/approachThe 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.FindingsThe 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 valueThis 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.
Highlights
The practice of public sector auditing has changed over time and continues to develop (Hay and Cordery, 2018)
What are the main gaps in the existing public sector auditing literature?
We found that public sector auditing researchers have used various methods, including qualitative, single or multiple case studies and quantitative approaches
Summary
The practice of public sector auditing has changed over time and continues to develop (Hay and Cordery, 2018). Public sector auditing focused mainly on inputs, regulations and the correct use of public financial resources. A public sector audit focused on whether accounting practices were true and fair and followed the rules and regulations. Control was broadened to consider outputs and efficiency This period saw the introduction of performance audits, which aimed to analyse the results achieved by individual public sector organisations. In this context, internal controls and internal audits became the critical purpose of the audit and citizens were relegated to passive and anonymous consumers (Almqvist et al, 2013; Wiesel and Modell, 2014). Internal controls and internal audits became the critical purpose of the audit and citizens were relegated to passive and anonymous consumers (Almqvist et al, 2013; Wiesel and Modell, 2014). Guthrie et al (1999) warned of an evaluatory trap created in the name of financial efficiency and accountability (Olson et al, 1998; Guthrie et al, 1999)
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