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
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Does organizational design of supreme audit institutions matter? A cross-country assessment
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
نویسندگان
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