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.
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda
D'Andreamatteo A.
Primo
;Sargiacomo M.
2022-01-01
Abstract
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.File | Dimensione | Formato | |
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