The CIGAR workshop and PhD symposium are organised biennially. In this year, the IPSASB Research Forum is also organized together with the CIGAR Workshop. The CIGAR Workshop and PhD symposium focus their attention on “The Quality of Public Sector Audit: Profession, Institutions and Standards”, whereas the IPSASB Research Forum focuses its attention on public sector accounting and reporting issues.
Due to the prevailing Covid-19 pandemic situation, both CIGAR Workshop and IPSASB Research Forum are organised online, whilst doctoral students are offered feedback personally by members of the organising committee.
Keynote Speakers and Themes:
“The future of auditing in the public sector and private sector” by Prof. David Hay at Auckland University and Editor-in-Chief of the International Journal of Auditing.
“The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of Supreme Audit Institutions in developing countries” by Einar Gørrissen, Director General, INTOSAI Development Initiative.
"Selecting subjects for performance audits in OAG Norway: Addressing the conflict between public administration and politics" by Per-Kristian Foss, Auditor General of Norway
• The international standardization and harmonization trends in public sector auditing
• Setting Auditing standards for public sector organizations, and their quality
• Comparision of public sector auding practices in different jurisdictions
• Single or comparative country studies relating to compliance, financial and performance auditing in developed and emerging economies
• The audit of whole of government financial reports, and the separated reports of decentralised governmental agencies and enterprises
• The role, identity, and image of auditors in the accountability agenda in different government levels (central, regional and local), and international organizations (European Union, NATO, United Nations, etc.)
• The (political) appointment, selection and compensation of auditors in the public sector organizations and state-owned enterprises
• Issues relating to cross-transfer of private sector auditing practices to the public sector
• Supreme Audit Institutions’ independence, professional discrection and the strategy of maximizing media coverage for their findings
• Reporting audit findings as per prevailing discourses and following up the audit results
• Auditing and its effects for preventing and fighting corruption
• Digitalization, cybersecurity and forensic auditing
• Performance management, evaluation and accountability dilemma in the public sector
• Public sector auditing and ethics
A Special Issue of Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) will be published in 2022. The deadline for the submission of full papers via the JPBAFM online system is the 31st March 2021. Please be aware that presentation at the CIGAR Workshop does not guarantee acceptance of the paper for publication in Special Issue. Next, participating in the CIGAR Workshop is not a precondition for submitting a manuscript to the Special Issue.
All papers will be reviewed in accordance with the normal review processes of JPBAFM. Any queries or enquiries about the special issue should be directed to Giuseppe Grossi (email@example.com).
The University of South-Eastern Norway organises the CIGAR Workshop and IPSASB Research Forum - 2020 in corporation with Nord University and the University of Essex.
Convenors and Special Issue Editors:
Pawan Adhikari, Essex University Business School, UK. E-mail: firstname.lastname@example.org
Anatoli Bourmistrov, Nord University, Norway. E-mail: email@example.com
Giuseppe Grossi, Nord University, Norway. E-mail: firstname.lastname@example.org
Chamara Kuruppu, University of South-Eastern Norway, Norway. E-mail: email@example.com