Audit Quality Study of Public Sector Performance: Systematic Literature Review

Dwi Dian Pratiwi () and Gagaring Pagalung
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Dwi Dian Pratiwi: Hasanuddin University
Gagaring Pagalung: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 34-47 from Springer

Abstract: Abstract This study explores the relationship between audit quality and public sector performance through a systematic literature review. By analyzing 15 studies from 309 identified articles, the research uncovers key factors influencing audit effectiveness and public sector performance: technology, stakeholder engagement, cultural and institutional factors, information transparency, and financial management. The findings emphasize the need for a multidimensional approach to improving public sector audit quality, integrating technical, social, and cultural aspects. The study recommends developing a more holistic and adaptive audit framework for the public sector and highlights areas requiring further research. These insights are valuable for policymakers, audit practitioners, and researchers aiming to enhance public sector accountability and performance. The study underscores the complex interplay of factors affecting audit quality. It stresses the importance of a comprehensive strategy in public-sector auditing. This research contributes to the ongoing efforts to improve audit practices and public sector effectiveness.

Keywords: Audit quality; Public Sector Performance; Systematic Literature review (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_4

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DOI: 10.2991/978-94-6463-758-8_4

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