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The Future of Public Audit

Ferry, L. and Radcliffe, V.S. and Steccolini, I. (2022) 'The Future of Public Audit.', Financial Accountability and Management, 38 (3). pp. 325-336.


Public sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature and different parts of the government. Whilst there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges. These challenges include regulatory space considerations, digitalisation, the impact of service delivery design change, how audit and accountability arrangements address crises such as austerity, Brexit, black lives matter, climate change, disease in the form of COVID-19 and war, and increased scepticism about the role of audit in society more generally. In this special issue, a group of scholars came together to describe this crisis in public audit, how the current literature addresses different facets of it and show how future research can contribute to analysing it. This introductory article provides a brief summary of the current context of the “what, why, when, how, where and who” of public audit, before considering the contribution of each individual paper in this special issue to assisting in understanding the crisis of public audit, and finally setting out a conclusion and future directions.

Item Type:Article
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Publisher statement:© 2022 The Authors. Financial Accountability & Management published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.
Date accepted:16 June 2022
Date deposited:17 June 2022
Date of first online publication:11 July 2022
Date first made open access:09 August 2022

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