Accounting research has increasingly been concerned to investigate professional expertise. This paper contributes to this interest by examining the process by which state (or government) auditors may become recognized as possessing expertise relevant to guiding and implementing new public...

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of...