Supreme audit institutions and public value: Demonstrating relevance

CJ Cordery, D Hay - Financial Accountability & Management, 2019 - Wiley Online Library
Abstract Supreme Audit Institutions (SAIs) have an important role in ensuring public sector
accountability; their main activities being managing the audit of public sector entities' …

[HTML][HTML] Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis

K Reichborn-Kjennerud, B González-Díaz… - The British Accounting …, 2019 - Elsevier
Abstract International pressures on Supreme Audit Institutions (SAIs) to fight corruption are
increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their …

How do supreme audit institutions manage their autonomy and impact? A comparative analysis

J Pierre, J de Fine Licht - Journal of European public policy, 2019 - Taylor & Francis
Supreme audit institutions (SAIs) are gradually becoming important agents of public
management reform; a development raising issues of autonomy and potential capture by …

Is auditing the new evaluation? Can it be? Should it be?

J Pierre, BG Peters, J de Fine Licht - International Journal of Public …, 2018 - emerald.com
Purpose The purpose of this paper is to study the changing relationship between auditing
and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a …

Public sector audit: new public management influences and eco-system driven reforms

CJ Cordery, D Hay - Journal of Public Budgeting, Accounting & …, 2024 - emerald.com
Purpose New public management (NPM) has transformed the public sector auditing context,
although in quite different ways. Further, investigations into NPM's impact on public sector …

State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions

L Cracel Viana, JA Moreira… - Financial Accountability & …, 2022 - Wiley Online Library
Abstract Supreme Audit Institutions (SAIs) play an active role in the government's
accountability to the parliament. Public–private partnerships (PPPs) are a different route …

Performance management and accountability: The welfare administration reform in Norway and Germany

B Jantz, T Christensen, P Lægreid - International Journal of Public …, 2015 - Taylor & Francis
A key premise of recent administrative reforms was that performance management would
make public organizations more accountable for results. The article discusses the relations …

[图书][B] The Routledge handbook to accountability and welfare state reforms in Europe

T Christensen, P Lægreid - 2017 - api.taylorfrancis.com
This companion provides a comprehensive, state-of-the-art review of current research in the
field of welfare state reforms and accountability in Europe. Aimed primarily at a readership …

The role of transparency in auditing

J de Fine Licht - Financial Accountability & Management, 2019 - Wiley Online Library
The concepts of auditing and transparency frequently appear in discussions about
contemporary public‐sector challenges, but the relationship between them rarely has been …

An examination of Pacific nations' legislatures' interactions with Supreme Audit Institutions and the impact on audit quality

CJ Cordery, D Hay, S Taufa - Pacific Accounting Review, 2024 - emerald.com
Purpose The purpose of this paper is to report a study of public accountability within the
political and economic structures that characterise Pacific nations. The authors examine …