Standardizing local governments’ audit reports: for better or for worse? Marco Bisogno

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Uploaded by Marco Bisogno     Uploaded date: May 16, 2022    
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Publication date
April 27, 2022
Paper language
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.
Preferred Citation
Bisogno, M., Grossi, G., Manes-Rossi, F. and Santis, S. (2022): Standardizing local governments’ audit reports: for better or for worse?, Public Money & Management, DOI: 10.1080/09540962.2022.2064563
Keywords
Audit reports; financial auditing; Italian local governments; standardization
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Category
Auditing
Type of Paper
Published paper

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