Purpose: The purpose of this paper is to provide a global overview of the adoption status of International Public Sector Accounting Standards (IPSASs) in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and...

Purpose: This study aims to unravel characteristics of performance audit (PA) reports and official responses to them, associated critiques and alleged unintended consequences. Design/methodology/approach: This archival research study has centered on PA reports and associated newspaper articles,...

Purpose: The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research...