Standardizing local governments’ audit reports: for better or for worse?

References

• Ahonen, P., & Koljonen, J. (2020). The contents of the National Audit Office of Finland performance audits, 2001–2016. An interpretive study with computational content analysis. Journal of Public Budgeting, Accounting & Financial Management, 32(1), 49–66. https://doi.org/10.1108/JPBAFM-24-02-2012-B002
   Google Scholar
• Aikins, S. (2012). Determinants of auditee adoption of audit recommendation: Local government auditors’ perspectives. Journal of Public Budgeting, Accounting and Financial Management, 24(2), 195–220. https://doi.org/10.1108/JPBAFM-24-02-2012-B002
   Google Scholar
• Andon, P., Free, C., & O’Dwyer, B. (2015). Annexing new audit spaces: Challenges and adaptations. Accounting, Auditing & Accountability Journal, 28(8), 1400–1430. https://doi.org/10.1108/AAAJ-01-2015-1932
   Web of Science ®Google Scholar
• Bergmann, A. (2009). Public sector financial management. Prentice Hall.
   Google Scholar
• Bisogno, M., & Donatella, P. (2022). Earnings management in public sector organizations: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 1–25. DOI 10.1108/JPBAFM-03-2021-0035
   Google Scholar
• Bisogno, M., Manes-Rossi, F., & Tartaglia Polcini, P. (2014). La qualità della revisione negli enti locali italiani. Azienda Pubblica, 3, 278–294.
   Google Scholar
• Bonollo, E. (2019). Measuring supreme audit institutions’ outcomes: Current literature and future insights. Public Money & Management, 39(7), 468–477. https://doi.org/10.1080/09540962.2019.1583887
   Web of Science ®Google Scholar
• Bowker, G., & Star, S. L. (1999). Sorting things out. Classification and its consequences. MIT Press.
   Google Scholar
• Brunsson, N., & Jacobsson, B. (2000). A world of standards. OUP.
   Google Scholar
• Brunsson, N., Rasche, A., & Seidl, D. (2012). The dynamics of standardisation: Three perspectives on standards in organization studies. Organization Studies, 33, 613–632. https://doi.org/10.1177/0170840612450120
   Web of Science ®Google Scholar
• Caruana, J., & Kowalczyk, M. (2021). The quest for audit quality in the public sector. Accounting in Europe, 18(1), 1–25. https://doi.org/10.1080/17449480.2020.1757731
   Web of Science ®Google Scholar
• Cassel, F. (2015). Financial audit in public sector. In T. Budding, G. Grossi, & T. Tagesson (Eds.), Public sector accounting (pp. 145–162). Routledge.
   Google Scholar
• Cohen, S., Costanzo, A., & Manes-Rossi, F. (2017). Auditors and early signals of financial distress in local governments. Managerial Auditing Journal, 32(3), 234–250. https://doi.org/10.1108/MAJ-05-2016-1371
   Web of Science ®Google Scholar
• Dittenhofer, M. (2001a). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16(8), 443–450. https://doi.org/10.1108/EUM0000000006064
   Google Scholar
• Dittenhofer, M. (2001b). Performance auditing in governments. Managerial Auditing Journal, 16(8), 438–442. https://doi.org/10.1108/02686900110403136
   Google Scholar
• Djelic, M. L., & Den Hond, F. (2014). Introduction: Multiplicity and plurality in the world of standards: Symposium on multiplicity and plurality in the world of standards. Business and Politics, 16(1), 67–77. https://doi.org/10.1515/bap-2013-0034
   Google Scholar
• Djelic, M. L., & Quack, S. (2008). Institutions and transnationalisation. In R. Greenwood, K. Sahlin, C. Oliver, & R. Suddaby (Eds.), The SAGE handbook of organizational institutionalism (pp. 299–323). Sage Publications.
   Google Scholar
• Ferry, L., & Ahrens, T. (2021). The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom. Financial Accountability & Management, https://doi.org/10.1111/faam.12291
   Google Scholar
• Gendron, Y., Cooper, D. J., & Townley, B. (2007). The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society, 32(1-2), 101–129. https://doi.org/10.1016/j.aos.2006.03.005
   Web of Science ®Google Scholar
• Grönlund, A., Svärdsten, F., & Öhman, P. (2011). Value for money and the rule of law: The (new) performance audit in Sweden. International Journal of Public Sector Management, 24(2), 107–121. https://doi.org/10.1108/09513551111109026
   Google Scholar
• Gustavson, M., & Sundström, A. (2018). Organizing the audit society: Does good auditing generate less public sector corruption? Administration and Society, 50(10), 1508–1532. https://journals.sagepub.com/doi/10. 1177/0095399716674306.
   Web of Science ®Google Scholar
• Guthrie, J. (1992). Critical issues in public sector auditing. Managerial Auditing Journal, 7(4), 27–32. https://doi.org/10.1108/02686909210012842
   Google Scholar
• Hay, D. C. (2020). The future of auditing. Routledge.
   Google Scholar
• Hay, D. C., & Cordery, C. J. (2021a). Evidence about the value of financial statement audit in the public sector. Public Money & Management, 41(4), 304–314.
   Web of Science ®Google Scholar
• Hay, D. C., & Cordery, C. J. (2021b). The future of auditing research in the public sector. Journal of Public Budgeting, Accounting & Financial Management, 33(2), 234–242.
   Google Scholar
• Hood, C. (1991). A public management for all seasons. Public Administration, 69(1), 3–19. https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
   Web of Science ®Google Scholar
• Johnsen, Å. (2019). Public sector audit in contemporary society: A short review and introduction. Financial Accountability & Management, 35(2), 121–127. https://doi.org/10.1111/faam.12191
   Web of Science ®Google Scholar
• Krippendorff, K. (1980). Content analysis: An introduction to its methodology. Sage.
   Google Scholar
• Lægreid, P. (2014). Accountability and the new public management. In R. E. M. Bovens, M. Bovens, R. E. Goodin, & T. Schillemans (Eds.), The Oxford handbook of public accountability (pp. 324–338). Oxford University Press.
   Google Scholar
• Langella, C., Anessi-Pessina, E., & Cantù, E. (2021). What are the required qualities of auditors in the public sector? Public Money & Management, 41(6), 466–476. https://doi.org/10.1080/09540962.2021.1883857
   Web of Science ®Google Scholar
• Lapsley, I. (2009). New public management: The cruellest invention of the human spirit? Abacus, 45, 1–21. https://doi.org/10.1111/j.1467-6281.2009.00275.x
   Web of Science ®Google Scholar
• Lonsdale, J. (2000). Developments in value-for-money audit methods: Impacts and implications. International Review of Administrative Sciences, 66(1), 73–89. https://doi.org/10.1177/0020852300661007
   Web of Science ®Google Scholar
• Manes-Rossi, F. (2016). Public sector accounting and auditing in Italy. In I. Brusca, E. Caperchione, S. Cohen, & F. Manes-Rossi (Eds.), Public sector accounting and auditing in Europe: The challenge of harmonization (pp. 125–141). Springer.
   Google Scholar
• Manes–Rossi, F., Brusca, I., & Condor, V. (2021). In the pursuit of harmonization: Comparing the audit systems of European local governments. Public Money & Management, 41(8), 604–614. https://doi.org/10.1080/09540962.2020.1772549
   Web of Science ®Google Scholar
• Mattei, G., Grossi, G., & Guthrie, J. (2021). Exploring past and future trends in public sector auditing research: A literature review. Meditari Accountancy Research, 29(7), 94–134. DOI 10.1108/MEDAR-09-2020-1008
   Web of Science ®Google Scholar
• Monfardini, P., & von Maravic, P. (2012). Municipal auditing in Germany and Italy: Explosion, change, or recalcitrance? Financial Accountability & Management, 28(1), 52–76. https://doi.org/10.1111/j.1468-0408.2011.00536.x
   Google Scholar
• Monfardini, P., & von Maravic, P. (2019). Too big to be audited? The new world of auditing in international organizations. Financial Accountability & Management, 35(2), 143–157. https://doi.org/10.1111/faam.12186
   Web of Science ®Google Scholar
• Mussari, R. (1995). Italian municipal audit: half a reform? Financial Accountability & Management, 11(2), 127–140. https://doi.org/10.1111/j.1468-0408.1995.tb00400.x
   Google Scholar
• Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2022). Internal auditing in the public sector: A systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 4(2), 189–209. https://doi.org/10.1108/JPBAFM-02-2020-0015
   Google Scholar
• Ng, A. Y. (2002). Public accountability and performance auditing in government. International Journal of Auditing, 6, 109–118. https://doi.org/10.1111/j.1099-1123.2002.tb00008.x
   Google Scholar
• Nutley, S., Levitt, R., Solesbury, W., & Martin, S. (2012). Scrutinizing performance: How assessors reach judgements about public services. Public Administration, 90(4), 869–885. https://doi.org/10.1111/j.1467-9299.2011.02022.x
   Web of Science ®Google Scholar
• O’Flynn, J. (2007). From new public management to public value: Paradigmatic change and managerial implications. Australian Journal of Public Administration, 66(3), 353–366. https://doi.org/10.1111/j.1467-8500.2007.00545.x
   Web of Science ®Google Scholar
• Ongaro, E., & Valotti, G. (2008). Public management reform in Italy: explaining the implementation gap. International Journal of Public Sector Management, 21(2), 174–204. https://doi.org/10.1108/09513550810855654
   Google Scholar
• Parker, L., Jacobs, K., & Schmitz, J. (2019). New public management and the rise of public sector performance audit: Evidence from the Australian case. Accounting, Auditing & Accountability Journal, 32(1), 280–306. https://doi.org/10.1108/AAAJ-06-2017-2964
   Web of Science ®Google Scholar
• Pontones Rosa, C., & Perez Morote, R. P. (2016). The audit report as an instrument for accountability in local governments: A proposal for Spanish municipalities. International Review of Administrative Sciences, 82(3), 536–558. https://doi.org/10.1177/0020852314566000
   Web of Science ®Google Scholar
• Pontones Rosa, C., Perez Morote, R., & Prowle, M. J. (2014). Developing performance audit in Spanish local government: An empirical study of a way forward. Public Money & Management, 4(3), 189–196. https://doi.org/10.1080/09540962.2014.908009
   Google Scholar
• Power, M. (2003). Evaluating the audit explosion. Law and Policy, 25, 185–202. https://doi.org/10.1111/j.1467-9930.2003.00147.x
   Google Scholar
• Rahaman, S. A., & Lawrence, S. (2001). A negotiated order perspective on public sector accounting and financial control. Accounting, Auditing and Accountability Journal, 14(2), 147–165. https://doi.org/10.1108/09513570110389297
   Google Scholar
• Reichborn-Kjennerud, K. (2013). Political accountability and performance audit: The case of the auditor general in Norway. Public Administration, 91(3), 680–695. https://doi.org/10.1111/padm.12025
   Web of Science ®Google Scholar
• Reichborn-Kjennerud, K., & Vabo, S. I. (2017). Performance audit as a contributor to change and improvement in public administration. Evaluation, 23(1), 6–23. https://doi.org/10.1177/1356389016683871
   Web of Science ®Google Scholar
• Scott, C. (2003). Speaking softly without big sticks: Meta-regulation and public sector audit. Law & Policy, 25(3), 203–219. https://doi.org/10.1111/j.1467-9930.2003.00148.x
   Google Scholar
• Sinason, D. H. (2000). A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits. Journal of Public Budgeting, Accounting & Financial Management, 12(1), 1–21. https://doi.org/10.1108/JPBAFM-12-01-2000-B001
   Google Scholar
• Timmermans, S., & Epstein, S. (2010). A world of standards but not a standard world: Toward a sociology of standards and standardization. Annual Review of Sociology, 36, 69–89. https://doi.org/10.1146/annurev.soc.012809.102629
   Web of Science ®Google Scholar
• Weber, R. P. (2000). Basic content analysis (2nd edn). Sage.
   Google Scholar
• Zafra-Gómez, J. L., López-Hernández, A. M., & Hernández-Bastida, A. (2009). Developing an alert system for local governments in financial crisis. Public Money & Management, 29(3), 175–181. https://doi.org/10.1080/09540960902891731
   Web of Science ®Google Scholar