Ferry, Laurence; Hamid, Khalid; Hebling Dutra, Paula - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 4, pp. 431-450
(SAIs) internationally. Design/methodology/approach Building on a theorisation of regulatory space, extended by new audit … spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of …