Ferry, L. and Midgley, H. and Ruggiero, P. (2022) 'Regulatory space in local government audit: An international comparative study of 20 countries.', Public Money and Management .
Abstract
This paper compares audit regulatory space in local government for twenty countries. Building upon prior research, it shows four themes of new audit space, namely ‘organisation and fragmentation’, ‘independence and competition’, ‘audit scope’, and ‘inspection’ are relevant internationally, although suggests inspection is better categorised 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.
| Item Type: | Article |
|---|---|
| Full text: | Publisher-imposed embargo (AM) Accepted Manuscript Available under License - Creative Commons Attribution Non-commercial 4.0. File format - PDF (340Kb) |
| Full text: | Publisher-imposed embargo (AM) Accepted Manuscript Available under License - Creative Commons Attribution Non-commercial 4.0. File format - PDF (Revised accepted manuscript) (279Kb) |
| Full text: | (VoR) Version of Record Available under License - Creative Commons Attribution Non-commercial No Derivatives 4.0. Download PDF (1294Kb) |
| Status: | Peer-reviewed |
| Publisher Web site: | https://doi.org/10.1080/09540962.2022.2129559 |
| Publisher 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. |
| Date accepted: | 06 September 2022 |
| Date deposited: | 13 September 2022 |
| Date of first online publication: | 07 October 2022 |
| Date first made open access: | 10 November 2022 |
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