Public sector audit in uncertain times

Carolyn J. Cordery; David C. Hay

doi:10.1111/faam.12299

journal article Open Access Jun 23, 2021

Public sector audit in uncertain times

Carolyn J. Cordery

David C. Hay

Financial Accountability & Management Vol. 38 No. 3 pp. 426-446 · Wiley

View at Publisher Save 10.1111/faam.12299

Abstract

AbstractIn the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions (SAIs) are vital in keeping governments accountable. Yet, they also need legitimacy and they are subject to isomorphic pressures to gain this. Mimetic isomorphism explains SAIs’ structures, although they remain diverse, worldwide. Our analysis of extensive data about SAIs together with statistical measures about countries, an international survey and document analysis enables us to make projections about what isomorphic pressures will shape SAIs and enable them to deal with an uncertain future. Examining public debt and the United Nation's Sustainable Development Goals as case studies, we show how isomorphism will shape SAIs’ responses to an uncertain future.

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Details

Published: Jun 23, 2021
Vol/Issue: 38(3)
Pages: 426-446
License: View

Authors

C

Carolyn J. Cordery

Accounting Department, Aston Business School Aston University Birmingham UK

D

David C. Hay

Department of Accounting and Finance University of Auckland Business School Auckland New Zealand

Cite This Article

Carolyn J. Cordery, David C. Hay (2021). Public sector audit in uncertain times. Financial Accountability & Management, 38(3), 426-446. https://doi.org/10.1111/faam.12299

Public sector audit in uncertain times

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