Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Audit Quality Study of Public Sector Performance: Systematic Literature Review

Authors
Dwi Dian Pratiwi1, *, Gagaring Pagalung1
1Hasanuddin University, South Sulawesi, 90245, Indonesia
*Corresponding author. Email: dwidianpratiwi@unhas.ac.id
Corresponding Author
Dwi Dian Pratiwi
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_4How to use a DOI?
Keywords
Audit quality; Public Sector Performance; Systematic Literature review
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_4How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dwi Dian Pratiwi
AU  - Gagaring Pagalung
PY  - 2025
DA  - 2025/07/30
TI  - Audit Quality Study of Public Sector Performance: Systematic Literature Review
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 34
EP  - 47
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_4
DO  - 10.2991/978-94-6463-758-8_4
ID  - Pratiwi2025
ER  -