Professor Laurence Ferry laurence.ferry@durham.ac.uk
Professor
The why, who and what of public sector auditing
Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry
Authors
Pasquale Ruggiero
Dr Henry Midgley henry.c.midgley@durham.ac.uk
Assistant Professor
Contributors
Professor Laurence Ferry laurence.ferry@durham.ac.uk
Editor
Pasquale Ruggiero
Editor
Abstract
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 of audit and the function of audit. We argue that these can be conceptualised through the literature of regulatory space. Drawing on the work of Ferry and Ahrens (2021), we set out categories which can be used to compare the ways in which different systems of local government audit can be compared and provide the justification for the intellectual approach taken by the rest of the volume.
Citation
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
Acceptance Date | Feb 28, 2022 |
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Online Publication Date | Jun 15, 2022 |
Publication Date | Jun 15, 2022 |
Deposit Date | May 23, 2022 |
Publicly Available Date | Jun 15, 2022 |
Publisher | Emerald |
Pages | 1-12 |
Series Title | Emerald Studies in Public Service Accounting and Accountability |
Book Title | Auditing Practices in Local Governments: An International Comparison |
Chapter Number | 1 |
ISBN | 9781801170864 |
DOI | https://doi.org/10.1108/978-1-80117-085-720221001 |
Public URL | https://durham-repository.worktribe.com/output/1650573 |
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This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com
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