In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions...

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International...

Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. The authors assess the extent to which these explanations for the value...

Purpose – The purpose of this paper is to examine changes in accountability as the provision and control of education moved from private nonprofit organisations to a public sector provider. Design/methodology/approach – Analysis of nineteenth century archival documents from significant...