The future of auditing research in the public sector

Abstract

Purpose

The purpose of this paper is to review opportunities for future research about auditing in the public sector.

Design/methodology/approach

The paper presents the viewpoints of two researchers, supported by research that is cited in the paper.

Findings

Public sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.

Research limitations/implications

The paper presents the views of the authors.

Practical implications

There are opportunities for further research across different jurisdictions.

Originality/value

The paper makes a contribution by outlining research opportunities.

Citation

Hay, D.C. and Cordery, C.J. (2021), "The future of auditing research in the public sector", Journal of Public Budgeting, Accounting & Financial Management, Vol. 33 No. 2, pp. 234-242. https://doi.org/10.1108/JPBAFM-09-2020-0164