Public Money & Management, Volume 43, Issue 3 (2023)

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Public Money & Management, Volume 43, Issue 3 (2023)

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Public Money & Management (PMM) theme on: Local public audit and accountability: An international and public value perspective

Editorial
Editorial: An international vision for local public audit
Clive Grace & Tim Thorogood
Pages: 197-205
Published online: 27 Mar 2023
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Debates

Debate: Ensuring financial stability in local councils
Sir Tony Redmond
Pages: 206-207
Published online: 02 Feb 2023
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Debate: Solving supply shortages and delays in a challenged local public audit system
Steve Freer
Pages: 208-210
Published online: 12 Oct 2022
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Debate: Local audit—buying in a sellers’ market
Steve Freer
Pages: 211-212
Published online: 20 Jan 2023
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Debate: Realizing the opportunities of system-wide audit reform
Lisa Robertson
Pages: 213-214
Published online: 09 Mar 2023
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Debate: Training for public audit
Jane Broadbent
Pages: 215-216
Published online: 20 Dec 2022
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Debate: The future of public sector audit training
Richard Baylis & Dennis De Widt
Pages: 217-218
Published online: 16 Aug 2022
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Debate: Promoting a renewed audit profession in the public sector
Eugenio Caperchione
Pages: 219-220
Published online: 13 Feb 2023
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Debate: Evolving challenges for public sector external audit
Khalid Hamid
Pages: 221-222
Published online: 23 Feb 2023
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Debate: Local public audit in England
Gareth Davies
Pages: 223-224
Published online: 03 Nov 2022
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Debate: Local public audit—Start from scratch or start from here?
Aileen Murphie & Matthew Fright
Pages: 225-226
Published online: 23 Feb 2023
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Debate: Local audit parties are pulling in different directions
Iain Murray
Pages: 227-228
Published online: 13 Feb 2023
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Debate: Public audit to the rescue of Britain!
David Walker
Pages: 229-230
Published online: 10 Jan 2023
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Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council
Susana Jorge, Ana Calado Pinto & Sónia Nogueira
Pages: 231-232
Published online: 17 Oct 2022
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Research articles

Article
Regulatory space in local government audit: An international comparative study of 20 countries
Laurence Ferry, Henry Midgley & Pasquale Ruggiero
Pages: 233-241
Published online: 07 Oct 2022
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Open Access
Article
Public goods, public value and public audit: the Redmond review and English local government
Peter Murphy, Katarzyna Lakoma, Peter Eckersley, Bernard Kofi Dom & Martin Jones
Pages: 242-250
Published online: 16 Nov 2022
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Open Access
Article
How is public value associated with accountability? A systematic literature review
Evelyze Cruz Dallagnol, Henrique Portulhak & Blênio Cezar Severo Peixe
Pages: 251-258
Published online: 10 Oct 2022
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Article
Causes, consequences and possible resolution of the local authority audit crisis in England
Lynn Bradley, David Heald & Ron Hodges
Pages: 259-267
Published online: 17 Oct 2022
AbstractforCauses, consequences and possible resolution of the local authority audit crisis in England | Full Text | References | PDF (704.6 KB) | EPUB
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Open Access
Article
What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector
Cecilia Langella, Ilaria Elisa Vannini & Niccolò Persiani
Pages: 268-276
Published online: 17 Oct 2022
AbstractforWhat are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector | Full Text | References | PDF (790.9 KB) | EPUB
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Article
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland
Jaakko Rönkkö, Mikko Lilja & Lasse Oulasvirta
Pages: 277-284
Published online: 08 Nov 2022
AbstractforVoluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland | Full Text | References | PDF (882 KB) | EPUB
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New development

Article
New development: Marketization versus politicization in a perpetual strive for public audit independence
Anna Thomasson
Pages: 285-288
Published online: 09 Sep 2022
AbstractforNew development: Marketization versus politicization in a perpetual strive for public audit independence | Full Text | References | PDF (660.8 KB) | EPUB
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