#11957. Debate: Local public audit and accountability—an international and public value perspective

July 2026publication date
Proposal available till 03-06-2025
4 total number of authors per manuscript0 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Sociology and Political Science;
Finance;
Accounting;
Public Administration;
Business, Management and Accounting (all);
Places in the authors’ list:
place 1place 2place 3place 4
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Contract №11957.1 Contract №11957.2 Contract №11957.3 Contract №11957.4
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2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
This article compares audit regulatory space in local government. Building upon prior research, it shows four themes of new audit space, namely ‘organization and fragmentation’, ‘independence and competition’, ‘audit scope’, and ‘inspection’ are relevant internationally, although suggests inspection is better categorized as performance assessment. Audit construction through these themes is shaped by a country’s constitutional framework, but also modern state theories consensus around audit as an assessment of government quality that meant performance audit is increasingly popular.
Keywords:
Accountability; audit; local government; new audit spaces; public audit; public sector

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