Nerantzidis, Michail; Pazarskis, Michail; Drogalas, George - In: Journal of Public Budgeting, Accounting & Financial … 34 (2020) 2, pp. 189-209
Purpose: This study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future...