The influence of the international standards of supreme audit institutions on public sector auditing in Greece

Purpose This paper explores how the International Standards of Supreme Audit Institutions (ISSAIs) have influenced the development of public sector auditing (PSA) standards of two Greek auditing bodies: the Hellenic Court of Audits (HCA) and the General Directorate of Financial Audit (GDFA) of the General Accounting Office (GAO). Design/methodology/approach Using a mixed research method, combining the analysis of official documents and primary research with members of the standard-setting committees, we assess the similarity of the HCA and the GDFA's auditing standards to the ISSAIs. Then, we employ the Neo-institutional Sociology approach to identify the factors influencing the development of these standards. Findings The results show a significant influence of the ISSAIs on both auditing bodies. From a Neo-institutional Sociology perspective, the study identifies all types of isomorphic pressures for both auditing bodies. However, different factors seem to be influential in each case. Practical implications The study contributes to the existing research on PSA practices worldwide and offers insights into the ongoing discussion on standardization and international harmonization. Originality/value The study shows that the influence of the ISSAIs extends beyond SAIs to other PSA bodies.