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Original Articles

Measuring supreme audit institutions’ outcomes: current literature and future insights

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (7)

David Talbot & Olivier Boiral. (2023) Integrating recommendations from sustainability performance audits: moving from words to action. Public Management Review 0:0, pages 1-23.
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Giuseppe Grossi, Andreea Hancu-Budui & Ana Zorio-Grima. (2023) New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors. Public Money & Management 43:4, pages 378-381.
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Marco Bisogno, Giuseppe Grossi, Francesca Manes-Rossi & Serena Santis. (2022) Standardizing local governments’ audit reports: for better or for worse?. Public Money & Management 42:7, pages 482-490.
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Emmanuel Kwabena Anin, Dominic Essuman, Frempong Asare-Baffour, Dennis Manu & Priscilla Addo Asamany. (2022) Enhancing Procurement Quality Performance in a Developing Country: The Roles of Procurement Audit and Top Management Commitment. International Journal of Public Administration 0:0, pages 1-12.
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Irwan Taufiq Ritonga & Suyanto Suyanto. (2022) Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia. Public Money & Management 42:6, pages 452-459.
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Manel Benzerafa-Alilat, Nino Tandilashvili & Marion Friscia. (2021) New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?. Public Money & Management 41:6, pages 491-493.
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Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Articles from other publishers (15)

Laurence Ferry, Khalid Hamid & Paula Hebling Dutra. (2023) An international comparative study of the audit and accountability arrangements of supreme audit institutions. Journal of Public Budgeting, Accounting & Financial Management 35:4, pages 431-450.
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Timur Uman, Daniela Argento, Giorgia Mattei & Giuseppe Grossi. (2022) Actorhood of the European Court of Auditors: a visual analysis. Journal of Public Budgeting, Accounting & Financial Management 35:4, pages 493-514.
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Ivan Dionisijev, Zorica Bozhinovska Lazarevska, Marina Trpeska & Atanasko Atanasovski. (2022) The supreme audit institution in the Republic of North Macedonia – two decades of building public trust. Journal of Public Budgeting, Accounting & Financial Management 35:4, pages 515-535.
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Andreea Hancu-Budui & Ana Zorio-Grima. (2021) Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement. Journal of Public Budgeting, Accounting & Financial Management 35:4, pages 451-473.
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Timur Uman, Daniela Argento, Giuseppe Grossi & Giorgia Mattei. (2023) Supportive leadership and job satisfaction at the European Court of Auditors. International Review of Administrative Sciences.
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Marius Cîmpan, Cătălin-Paul Păcuraru-Ionescu & Sorin Nicolae Borlea. (2023) The value of public audit - theories and empirical evidence. Journal of Financial Studies 8:14, pages 24-36.
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Eduardo Engel, Felipe Jordán, Tomás Rau & Andrea Repetto. (2023) Audit threats and year-end spending by government agencies: experimental evidence from Chile. Journal of Public Procurement 23:1, pages 100-124.
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Luis Cracel Viana, José António Moreira & Paulo Alves. (2022) State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions. Financial Accountability & Management 38:4, pages 633-660.
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Jan Buček. (2022) Comparison of Selected Elements and Processes within the Activity of European SAIs. European Financial and Accounting Journal 17:1, pages 45-66.
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Tarek Rana, Ileana Steccolini, Enrico Bracci & Dessalegn Getie Mihret. (2021) Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability & Management 38:3, pages 337-359.
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André Feliciano Lino, Ricardo Rocha de Azevedo, André Carlos Busanelli de Aquino & Ileana Steccolini. (2022) Fighting or supporting corruption? The role of public sector audit organizations in Brazil. Critical Perspectives on Accounting 83, pages 102384.
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Giorgia Mattei, Giuseppe Grossi & James Guthrie A.M.. (2021) Exploring past, present and future trends in public sector auditing research: a literature review. Meditari Accountancy Research 29:7, pages 94-134.
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Jan Buček. (2021) What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 69:5, pages 579-594.
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Ionel Bostan, Mihaela Brindusa Tudose, Raluca Irina Clipa, Ionela Corina Chersan & Flavian Clipa. (2021) Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles. Sustainability 13:17, pages 9757.
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Cristina-Petrina Drăgușin (Trincu-Drăgușin), Ileana Cosmina Pitulice & Aurelia Ștefănescu. (2021) Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case. Sustainability 13:7, pages 3673.
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