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.
Standardizing local governments' audit reports: for better or for worse? / Marco, Bisogno; Giuseppe, Grossi; MANES ROSSI, Francesca; Serena, Santis. - In: PUBLIC MONEY & MANAGEMENT. - ISSN 0954-0962. - (2022), pp. 1-9. [10.1080/09540962.2022.2064563]
Standardizing local governments' audit reports: for better or for worse?
Francesca Manes-Rossi;
2022
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.| File | Dimensione | Formato | |
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2022 Bisogno et al Standardizing local governments audit reports for better or for worse.pdf
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