Previous research has established that certain characteristics of lead users, such as their ability to identify trends and the benefits they expect from an innovation, are important in determining the success of an innovation. However, the role of regulatory authorities and the innovation...

Supreme audit institutions, such as the auditors‐general, are considered a crucial link in the accountability chain between parliament and the executive arm of government. The purpose of this study is to examine the enabling legislation of the supreme audit institutions of the Association of...