Hecimovic, Angela; Martinov-Bennie, Nonna - In: Journal of Public Budgeting, Accounting & Financial … 35 (2022) 2, pp. 172-191
Purpose This study aims to explore the challenges in the construction of the audit report by a public sector organisation within a non-financial information (NFI) audit context. Design/methodology/approach This field study primarily uses data collected from semi-structured interviews, in...