The intersection between 'The Audit Society' and public sector corruption and fraud: - a literature review and future research agenda

Antonio D'Andreamatteo, Giuseppe Grossi, Giorgia Maffei, Massimo Sargiacomo

Forskningsoutput: TidskriftsbidragArtikel, reviewPeer review

6 Citeringar (Scopus)
16 Nedladdningar (Pure)

Sammanfattning

Purpose
This paper aims to explore how the phenomena of corruption and fraud in the public sector have
been portrayed in the literature using the Audit Society Framework (Power, 1997).

Design/methodology/approach
The authors conducted a structured literature review (Massaro et al.,
2016) to unveil relevant literature in the area of corruption and fraud in the public sector.

Findings
Results highlight that the literature using “The Audit Society” theory is still scant.
Notwithstanding the call for a more decisive role of auditors in fighting corruption and fraud, much is still to
be discovered about consequences of auditing and what “good quality” is.

Research limitations/implications
The main limitation is that only literature in English has been
included.

Practical implications
This paper helps practitioners and policymakers to take and implement
informed decisions with regards to the fight against fraud and corruption.

Social implications
In calling for more research in the domain of audit, fraud and corruption in the
public sector, this paper promotes a higher focus of society on public interest and the common good.

Originality/value
This paper investigates one part of The Audit Society related to corruption and fraud, topics that are still very underdeveloped and unexplored by researchers. From the findings the authors suggest possible new avenues for further research.
OriginalspråkEngelska
TidskriftQualitative Research in Accounting and Management
Tidigt onlinedatum2022-aug.-24
DOI
StatusPublicerad - 2022-aug.-24

Nationell ämneskategori

  • Nationalekonomi (50201)

Fingeravtryck

Fördjupa i forskningsämnen för ”The intersection between 'The Audit Society' and public sector corruption and fraud: - a literature review and future research agenda”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här