Competition Between Intelligent Machines and Digital Personnel: The Coming Crisis in the Labor Market During the Transition to the Cyber Economy

Rogulenko, Tatiana M.; Ponomareva, Svetlana; Krishtaleva, Taisiya Ivanovna

doi:10.1007/978-3-030-31566-5_20

Cited by 7 publications

(3 citation statements)

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“…1. the subject matter of the state audit is of public importance, 2. all information of public importance is the subject of the state audit, 3. the state audit increases the transparency of public administration system (Bodyako et al, 2019;Rogulenko et al, 2019).…”

Section: Literature Overviewmentioning

confidence: 99%

“…A study of current economic literature shows that at the time of the study, public sector auditing remains a large area of auditing practice that is complex and relatively unstudied (Hay & Cordery, 2018). Public sector auditing as a field of practice has quite a long history, although its most significant rise falls on 1980–1990, and is associated by most researchers with active public administration reforms in Australia, New Zealand, Canada, the USA, the UK, the Netherlands, and Northern European countries (Parker et al, 2019; Bodyako et al, 2019; Rogulenko et al, 2019), which caused the “explosive” development of public auditing. In further evolution, the traditional (financial) public sector audit was supplemented by such areas as performance audit, compliance audit, and hybrid solutions combining financial audit, compliance audit, and performance audit (Jeppesen et al, 2017), which significantly expanded the possibilities of public sector audit.…”

Section: Introductionmentioning

confidence: 99%

“…However, the proposed definition is neither unambiguous nor exhaustive, which indicates the need for further improvement of the conceptual apparatus of public sector audit. Separate attempts to define the essence of public sector auditing are reduced to the selection of key postulates and do not offer an unambiguous definition of the definition: the subject matter of the state audit is of public importance, all information of public importance is the subject of the state audit, the state audit increases the transparency of public administration system (Bodyako et al, 2019; Rogulenko et al, 2019). …”

Section: Introductionmentioning

confidence: 99%

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Public sector audit and influence the investment institutional background during a pandemic

Bodyako

Ponomareva

Pugacheva

et al. 2023

Journal of Public Affairs

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The study purpose was to assess the impact of public sector audit on investment climate formation under the COVID‐19 pandemic and to develop recommendations to improve its effectiveness. For this purpose, a multistage research project was developed with the participation of auditors from Russia, Kazakhstan, and Ukraine. The project was based on the primary information obtained in the course of expert interviews. Testing the methodological approach with experts from these countries allowed proving the main study hypotheses, according to which the public sector audit has an indirect positive impact on investment climate formation. Such an audit influences the main impact factors through improving public administration efficiency, the fight against corruption, and the provision of the regulatory framework. During the testing, the main directions for improving public audit for a more favorable investment climate were formulated. The developed methodological approach makes it possible to obtain an expert assessment of the impact of the public audit on investment climate formation. At the same time, partial use of statistical methods makes it possible to replicate the study in the form of an expert interview, which increases its attractiveness for researchers in conditions of shortage of qualified interviewers.

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Section: Literature Overviewmentioning

confidence: 99%