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In the pursuit of harmonization: comparing the audit systems of European local governments

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Read on this site (6)

Vincenzo Sforza, Riccardo Cimini & Elisa Fanti. (2023) The debate around EPSAS: a structured literature review for scholars and practitioners. Public Money & Management 0:0, pages 1-10.
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Jaakko Rönkkö, Mikko Lilja & Lasse Oulasvirta. (2023) Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland. Public Money & Management 43:3, pages 277-284.
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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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Andreas Bergmann. (2021) Editorial: Quality of financial information presented by public sector entities. Public Money & Management 41:8, pages 581-581.
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Cecilia Langella, Eugenio Anessi-Pessina & Elena Cantù. (2021) What are the required qualities of auditors in the public sector?. Public Money & Management 41:6, pages 466-476.
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Articles from other publishers (6)

Stefano de Nichilo. 2023. Concepts, Cases, and Regulations in Financial Fraud and Corruption. Concepts, Cases, and Regulations in Financial Fraud and Corruption 218 235 .
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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Laurence Ferry, Pasquale Ruggiero & Henry Midgley. 2022. Auditing Practices in Local Governments: An International Comparison. Auditing Practices in Local Governments: An International Comparison 1 12 .
Aye Khaing Soe, Beata Gavurova, Judit Oláh & Morshadul Hasan. (2022) DOES AUDITOR’S ATTRIBUTES IMPACT ON PROFESSIONAL JUDGEMENT IN A FINANCIAL AUDIT? EMPIRICAL EVIDENCE FROM MYANMAR SAI. Business: Theory and Practice 23:1, pages 218-230.
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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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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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