Does organizational design of supreme audit institutions matter? A cross-country assessment
This is the first study that assesses the economic effects of differences in organizational design of supreme audit institutions (SAIs) on a cross-country basis. The effects on three groups of economic variables are estimated, namely on (1) fiscal policy, on (2) government effectiveness and corruption, and on (3) productivity. On the basis of up to 40 countries, differences in the independence, the mandate, the implementation record, and the organizational model of the SAIs do not seem to have any clear-cut effect on any of the three groups of dependent variables. There is only one exception: perceived levels of corruption are significantly higher if the SAI is structured along the court model of auditing.
Year of publication: |
2011
|
---|---|
Authors: | Blume, Lorenz ; Voigt, Stefan |
Published in: |
European Journal of Political Economy. - Elsevier, ISSN 0176-2680. - Vol. 27.2011, 2, p. 215-229
|
Publisher: |
Elsevier |
Keywords: | Supreme audit institutions Fiscal policy Government effectiveness Corruption Productivity |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Blume, Lorenz, (2008)
-
The Economic Effects of Human Rights
Blume, Lorenz, (2004)
-
Voigt, Stefan, (2004)
- More ...