Grossi, Giuseppe; Hay, David C.; Kuruppu, Chamara; … - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 140-153
Purpose This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing. Design/methodology/approach...
