Figures & data
Table 1. Institutional logics and roles of public sector auditors.
Figure 1. The ECA’s layering institutional logics.
Public Money & Management
Volume 43, 2023 - Issue 4
New developments
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors
Giuseppe Grossia Department of Business Administration, Kristianstad University, Sweden and Economic Analysis and Accounting Division, Nord University, Norway;b Accounting Department, Faculty of Economics, University of Valencia, Spain
https://orcid.org/0000-0002-9540-2285View further author information
https://orcid.org/0000-0002-9540-2285View further author information, Andreea Hancu-Buduia Department of Business Administration, Kristianstad University, Sweden and Economic Analysis and Accounting Division, Nord University, Norway;b Accounting Department, Faculty of Economics, University of Valencia, Spainhttps://orcid.org/0000-0001-8488-5181View further author information
https://orcid.org/0000-0001-8488-5181View further author information & Ana Zorio-Grimaa Department of Business Administration, Kristianstad University, Sweden and Economic Analysis and Accounting Division, Nord University, Norway;b Accounting Department, Faculty of Economics, University of Valencia, Spainhttps://orcid.org/0000-0001-6835-7434View further author information
https://orcid.org/0000-0001-6835-7434View further author information