Reinventing Auditing: Auditing at a Distance at the European Court of Auditors

Giuseppe Grossi^1,2, Veronika VAKULENKO¹

1: Nord University Business School, Norway; 2: Kristianstad University, Sweden

Discussant: Andre Feliciano LINO (University of Essex)

Civil servants’ responses to the (conflictual) accountability cycle in local governments accounts

Ricardo Rocha de Azevedo¹, André Feliciano Lino²

1: University of São Paulo, Brazil; 2: University of Essex, UK

Discussant: Patrícia GOMES (Polytechnic institute of Cávado and Ave)

Transition to accrual accounting in the public sector of Mozambique: the perception of accounting professionals

Rui Salato¹, Patrícia GOMES², Carlos Ferreira³

1: Ph.D. Student in Accounting at University of Aveiro, Aveiro, Portugal; 2: CICF, Management School, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal; 3: LASI/IEETA, DEGEIT, University of Aveiro, Aveiro, Portugal

Discussant: Il Hwan CHUNG (Sungkyunkwan University)

Red Tape Relating to Automation of Public Sector Accounting Reporting

Tomi RAJALA

Norwegian School of Economics, Norway

Discussant: Marco BISOGNO (University of Salerno)

Citizens’ engagement and e-participation in the digital world: empirical insight from Europe

Giuseppe IULIANO¹, Beatriz CUADRADO-BALLESTEROS², Marco BISOGNO¹

1: University of Salerno, Italy; 2: University of Salamanca, Spain

Discussant: Ferdinando DI CARLO (University of Basilicata)

THE DEGREE OF DIGITALIZATION IN THE PUBLIC SECTOR: THE CASE OF ITALIAN LOCAL GOVERNMENTS

Ferdinando DI CARLO¹, Manuela LUCCHESE², Raffaele ADINOLFI¹, Silvia SOLIMENE¹

1: Università degli studi della Basilicata, Italy; 2: University of Campania “Luigi Vanvitelli”, Capua (CE), Italy

Discussant: Giuseppe GROSSI (Nord University)

BOOSTING IT IDENTITY OF PUBLIC SECTOR AUDITORS: THE CASE OF EUROSAI ITWG

Tamara Volodina¹, Giuseppe Grossi^1,2, Toomas Haldma³

1: Nord University, Norway; 2: Kristianstad University, Sweden; 3: Tartu University, Estonia

Discussant: Tomi RAJALA (Norwegian School of Economics)

Partisan bias in citizens’ evaluations of public services under conditions of high political polarization: Investigating the impact of Israel’s 2021 and 2022 government changes on citizens’ evaluations

Saar ALON-BARKAT¹, Amnon CAVARI², Lior SHVARTS¹

1: University of Haifa, Israel; 2: Reichman University, Israel

Does the use of imagery language improve the effectiveness of mission communication? An experimental study in the context of job advertisements

Shaldeen Somers, Sebastian Desmidt

Ghent University, Belgium

What Parent Learn in School

Asmus Leth OLSEN, Anders Woller

University of Copenhagen, Denmark

Discussant: Sebastian JILKE (Georgetown University)

Citizens’ Preferences for Reporting Government Performance Measures

Oliver JAMES¹, Amandine LERUSSE², Jamie McCauley¹

1: University of Exeter, United Kingdom; 2: Leiden University, Netherlands

Which decision rationales guide politicians’ budgetary responses to performance information?

Poul A. NIELSEN

Aarhus University, Denmark

The Downstream Health Effects of SSI Take-up Among Older Adults

Tracee Saunders¹, Jeffrey Hemmeter², Pamela Herd¹, Sebastian Jilke¹, Donald Moynihan¹, Elana Safran³

1: Georgetown University, United States of America; 2: Office of Research, Demonstration, and Employment Support in the U.S. Social Security Administration; 3: Office of Evaluation Services, U.S. General Services Administration