Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland

Research output: Contribution to journalArticleScientificpeer-review

2 Citations (Scopus)
19 Downloads (Pure)

Abstract

A growing literature has identified several factors differentiating public and private sector auditing, which might advocate differences in audit regulation between these sectors. This article contributes to the existing literature by examining the voluntary adoption of International Standards on Auditing (ISA) in local government audits. The empirical data in this article is based on a survey of all Finnish authorized public sector auditors. The results show that voluntary adoption of ISA in local government audits is increasing, which can be explained using the institutional theory of influencing forces.
Original languageEnglish
Pages (from-to)277-284
JournalPublic Money & Management
Volume43
Issue number3
Early online date8 Nov 2022
DOIs
Publication statusPublished - 2023
Publication typeA1 Journal article-refereed

Publication forum classification

  • Publication forum level 1

Fingerprint

Dive into the research topics of 'Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland'. Together they form a unique fingerprint.

Cite this