Lindermüller, David; Lindermüller, Irina; Nitzl, Christian - In: Financial Accountability & Management 39 (2023) 3, pp. 593-615
Traditionally, public‐sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness,...