1. This article provides a systematic review of the literature on performance auditing in the public sector, discussing its scope and evolution, two faces (accountability and performance improvement), tensions and contradictions of influence and independence, and unintended consequences.
2. The paper highlights potential areas for future research, including implications of digitalization and emerging technologies, widening accountability, connections with media, relevance in risk management perspective, and international/comparative approaches.
3. The paper offers insights into the potential of international and comparative approaches to research on PA issues.
The article is written by four authors from different universities who have expertise in accounting, information systems, supply chain management, economics and management. This indicates that the authors are knowledgeable about the topic they are writing about. Furthermore, the article has been published in a reputable journal which adds to its trustworthiness.
The article is well-structured with clear sections that provide an overview of the topic as well as detailed analysis of relevant literature. The authors have provided a comprehensive review of existing literature on performance auditing in the public sector which allows readers to gain an understanding of current knowledge on this topic. Additionally, they have identified potential areas for future research which can be beneficial for researchers interested in exploring this field further.
The article does not appear to contain any biases or unsupported claims as it is based on a systematic review of existing literature rather than personal opinion or speculation. Furthermore, all sources used are properly cited which adds to its credibility. However, it should be noted that some points may be missing due to limitations in available literature or lack of space within the article itself.