Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0002-2719-8497
Show others and affiliations
Number of Authors: 62019 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 2, p. 158-181Article in journal (Refereed) Published
Abstract [en]

This article analyses survey data regarding the impact of supreme audit institutions' (SAIs) performance audit on public administration in four Nordic countries. Regression analysis with pooled data from Denmark, Finland, Norway and Sweden indicates that performance audits have positive impacts on usefulness, changes, improvements and, to some extent, accountability, as perceived by auditees who have experienced the audits. The results show that some of the factors that earlier research found important for the impact of performance audits in some countries were insignificant for all the four Nordic countries, but that SAIs' legitimacy, audit quality and consequences of media attention were important factors.

Place, publisher, year, edition, pages
2019. Vol. 35, no 2, p. 158-181
Keywords [en]
democratic accountability, government, improvement, performance audit, public management reforms
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:su:diva-168320DOI: 10.1111/faam.12188ISI: 000463146400004OAI: oai:DiVA.org:su-168320DiVA, id: diva2:1317436
Available from: 2019-05-22 Created: 2019-05-22 Last updated: 2019-12-09Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full text

Search in DiVA

By author/editor
Johnsen, ÅgeCarrington, ThomasKlarskov Jeppesen, Kim
By organisation
Stockholm Business School
In the same journal
Financial Accountability and Management
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 54 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf