New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors

IMPACTThis article is aimed at policy-makers and contributes to the debate on the shift towards performance and non-financial auditing in public sector organizations. It offers useful insights that national regulators and standard setters can consider when introducing new rules and standards in the audit sphere. Regulators and standard setters interested in teasing out the professional support that auditors can offer need to be aware of the need to blend economic efficiency targets with more sophisticated and sometimes not quantifiable assessment methods on specific topics.