کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5068158 | 1476905 | 2011 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Does organizational design of supreme audit institutions matter? A cross-country assessment
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: European Journal of Political Economy - Volume 27, Issue 2, June 2011, Pages 215-229
Journal: European Journal of Political Economy - Volume 27, Issue 2, June 2011, Pages 215-229
نویسندگان
Lorenz Blume, Stefan Voigt,