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

Abstract

This article contributes to the debate on the emergence of performance and non-financial auditing in the public sector and covers a gap in the literature regarding supra-national audit institutions. The authors investigate whether the European Court of Auditors’ audit methods are aligned with the different public sector paradigms (Public Administration, New Public Management and New Public Governance) using institutional logics perspectives: bureaucratic logic, managerial logic and public value logic. Their results confirm that performance auditing has led to ECA focusing on non-financial issues.