Purpose – The 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 – The 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, the paper promotes a higher focus of society on public interest and the common good. Originality/value – The 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.

D'Andreamatteo, A., Grossi, G., Mattei, G., & Sargiacomo, M. (In corso di stampa). The Intersection Between 'The Audit Society' and Public Sector Corruption and Fraud: – a literature review and future research agenda. QUALITATIVE RESEARCH IN ACCOUNTING & MANAGEMENT [10.1108/QRAM-01-2022-0012].

The Intersection Between 'The Audit Society' and Public Sector Corruption and Fraud: – a literature review and future research agenda

MATTEI, GIORGIA;
In corso di stampa

Abstract

Purpose – The 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 – The 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, the paper promotes a higher focus of society on public interest and the common good. Originality/value – The 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.
D'Andreamatteo, A., Grossi, G., Mattei, G., & Sargiacomo, M. (In corso di stampa). The Intersection Between 'The Audit Society' and Public Sector Corruption and Fraud: – a literature review and future research agenda. QUALITATIVE RESEARCH IN ACCOUNTING & MANAGEMENT [10.1108/QRAM-01-2022-0012].
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11590/413587
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