The tools of integrity institutions, including performance auditing (PA), are attracting growing research interest. Amidst this interest, there is ongoing debate about the definition of PA. This paper adopts a new definitional framework to characterise and investigate the performance auditing...

Performance auditing (PA) is a prominent feature of public administration in many countries and is, today, often characterised through words such as efficiency, effectiveness and economy. The PA literature, however, considers a far wider variety of characteristics to be relevant and, therefore,...