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.