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Public Money & Management Volume 41, 2021 - Issue 4
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Evidence about the value of financial statement audit in the public sector

David Haya Department of Accounting and Finance, The University of Auckland Business School, New ZealandORCID Iconhttps://orcid.org/0000-0002-6056-6394
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Carolyn J. Corderyb Accounting Department, Aston Business School, Aston University, UKORCID Iconhttps://orcid.org/0000-0001-9511-7671
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Pages 304-314 | Published online: 25 Feb 2020

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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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Laurence Ferry, Henry Midgley & Pasquale Ruggiero. (2023) Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management 43:3, pages 233-241.
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Anna Thomasson. (2023) New development: Marketization versus politicization in a perpetual strive for public audit independence. Public Money & Management 43:3, pages 285-288.
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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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Fernando Deodato Domingos, André Carlos Busanelli de Aquino & Diana Vaz de Lima. (2022) The credibility of finance committees and information usage: trustworthy to whom?. Public Money & Management 42:3, pages 169-177.
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Andreas Bergmann. (2021) Editorial: Digitalization starts affecting core processes. Public Money & Management 41:4, pages 279-280.
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Articles from other publishers (10)

Giuseppe Grossi, David C. Hay, Chamara Kuruppu & Daniel Neely. (2023) Changing the boundaries of public sector auditing. Journal of Public Budgeting, Accounting & Financial Management 35:4, pages 417-430.
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Carolyn Cordery, Bimal Arora & Melina Manochin. (2022) Public sector audit and the state's responsibility to “leave no‐one behind”: The role of integrated democratic accountability. Financial Accountability & Management 39:2, pages 304-326.
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Jacqueline T. Jamsheed, Joseph T. Patton & Marc B. Lewis. (2023) Audit fee determinants in small municipalities: Further evidence from Connecticut small towns. International Journal of Auditing.
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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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Pierre Donatella. (2021) Further evidence on the relationship between audit industry specialisation and public sector audit quality. Financial Accountability & Management 38:4, pages 512-529.
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Carolyn J. Cordery & David C. Hay. (2021) Public sector audit in uncertain times. Financial Accountability & Management 38:3, pages 426-446.
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Paul Andon, Clinton Free, Vaughan Radcliffe & Mitchell Stein. (2022) Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario. Accounting, Auditing & Accountability Journal.
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Laurence Ferry & Henry Midgley. (2021) Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty. Accounting, Auditing & Accountability Journal 35:2, pages 413-438.
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Taciana Camila Witcoski Estevam, Juliana Daniela Rodrigues & Leandra da Silva. (2021) Implantação das Normas Internacionais de Auditoria pelos Tribunais de Contas Brasileiros. Revista Catarinense da Ciência Contábil 20, pages e3217.
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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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