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Regulatory space in local government audit: An international comparative study of 20 countries

Ferry, L.; Midgley, H.; Ruggiero, P.

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Authors

P. Ruggiero



Abstract

This article compares audit regulatory space in local government for 20 countries. Building upon prior research, it shows four themes of new audit space, namely ‘organization and fragmentation’, ‘independence and competition’, ‘audit scope’, and ‘inspection’ are relevant internationally, although suggests inspection is better categorized as performance assessment. Audit construction through these themes is shaped by a country’s constitutional framework, but also modern state theories consensus around audit as an assessment of government quality that meant performance audit is increasingly popular.

Citation

Ferry, L., Midgley, H., & Ruggiero, P. (2022). Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management, 43(3), 233-241. https://doi.org/10.1080/09540962.2022.2129559

Journal Article Type Article
Acceptance Date Sep 6, 2022
Online Publication Date Oct 7, 2022
Publication Date 2022
Deposit Date Sep 13, 2022
Publicly Available Date Mar 28, 2024
Journal Public Money and Management
Print ISSN 0954-0962
Electronic ISSN 1467-9302
Publisher Taylor and Francis Group
Peer Reviewed Peer Reviewed
Volume 43
Issue 3
Pages 233-241
DOI https://doi.org/10.1080/09540962.2022.2129559
Public URL https://durham-repository.worktribe.com/output/1192098

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Published Journal Article (1.3 Mb)
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Publisher Licence URL
http://creativecommons.org/licenses/by-nc-nd/4.0/

Copyright Statement
This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.





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