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The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.ORCID-id: 0000-0002-2719-8497
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
Vise andre og tillknytning
Rekke forfattare: 62017 (engelsk)Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, nr 2, s. 146-170Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.

sted, utgiver, år, opplag, sider
2017. Vol. 33, nr 2, s. 146-170
Emneord [en]
supreme audit institutions, strategy, jurisdiction, performance audit, evaluation
HSV kategori
Identifikatorer
URN: urn:nbn:se:su:diva-142367DOI: 10.1111/faam.12118ISI: 000398572700002OAI: oai:DiVA.org:su-142367DiVA, id: diva2:1093340
Tilgjengelig fra: 2017-05-05 Laget: 2017-05-05 Sist oppdatert: 2019-01-04bibliografisk kontrollert

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