Regulatory space in local government audit: An international comparative study of 20 countries

This article compares audit regulatory space in local government for 20 countries. Building upon prior research, it shows four themes of new audit space, namely 'organization and fragmentation', 'independence and competition', 'audit scope', and 'inspection' are relevant internationally, although suggests inspection is better categorized as performance assessment. Audit construction through these themes is shaped by a country's constitutional framework, but also modern state theories consensus around audit as an assessment of government quality that meant performance audit is increasingly popular.