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Standardizing local...
Standardizing local governments’ audit reports : for better or for worse?
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- Bisogno, Marco (författare)
- University of Salerno
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- Grossi, Giuseppe (författare)
- Faculty of Business,Department of Business,Fakulteten för ekonomi,Avdelningen för ekonomi,Nord University
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- Manes-Rossi, Francesca (författare)
- University of Naples Federico II
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visa fler...
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- Santis, Serena (författare)
- University of Campania Luigi Vanvitelli
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visa färre...
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(creator_code:org_t)
- 2022-04-27
- 2022
- Engelska 9
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Ingår i: Public Money and Management. - : Taylor and Francis Ltd.. - 0954-0962 .- 1467-9302. ; 42:7, s. 482-490
- Relaterad länk:
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https://doi.org/10.1...
Abstract
Ämnesord
Stäng
- IMPACT: This article contributes to the policy debate on whether to standardize audit reports in public sector organizations. It offers useful insights that national regulators and standard-setters can consider when introducing new rules and standards in the audit regulatory space. Regulators and standard-setters interested in teasing out the professional support that auditors can offer should be aware of the need for a balance between standardization and freedom in preparing annual audit reports. ABSTRACT: The article investigates audit reports in Italian local governments using the theoretical lens of standardization theory. By means of a content analysis on 90 audit reports for the financial year 2018, the effectiveness of a standardized audit model for the audit report is discussed. The findings reveal that standardization seems to lead to a rigid approach in producing the audit reports of local governments. The study offers insights into rethinking the audit regulatory space in public sector organizations.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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