%0 Journal Article %T Digital transformation and the public sector auditing: The SAI's perspective %A Otia, Javis Ebua %A Bracci, Enrico %J Financial Accountability & Management %V 38 %N 2 %P 252-280 %@ 0267-4424 %D 2022-05-01 %I Wiley Subscription Services, Inc., A Wiley Company %~ DeepDyve