What question did this study set out to answer?

To assess the perceived impact of performance audits conducted by supreme audit institutions on public administration across four Nordic countries.

January 14, 2019Financial Accountability and ManagementOpen Access

Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries

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Authors

ÅJÅge JohnsenOsloMet – Oslo Metropolitan University KRKristin Reichborn‐KjennerudOsloMet – Oslo Metropolitan University TCThomas CarringtonÅbo Akademi University

Discussion

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Implication

Comparative survey analysis reveals positive administrative impacts of performance audits in Nordic public agencies, highlighting the importance of audit quality and institutional legitimacy.

Key Points

To assess the perceived impact of performance audits conducted by supreme audit institutions on public administration across four Nordic countries.
Analyzed survey data collected from public sector auditees across Denmark, Finland, Norway, and Sweden.
Conducted regression analysis on pooled cross-country data to evaluate determinants of audit usefulness, organizational changes, improvements, and accountability.
Auditees reported that performance audits positively influenced administrative usefulness, organizational changes, improvements, and to a lesser extent, accountability.
Perceived institutional legitimacy, high audit quality, and consequences of media attention served as significant drivers of audit impact across all four countries, whereas several predictors identified in prior international literature were statistically insignificant.

Cite This Study

Johnsen et al. (2019) studied this question.

synapsesocial.com/papers/6a0ee8bd25c30b2cc7f9e919 https://doi.org/10.1111/faam.12188

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January 14, 2019Financial Accountability and ManagementOpen Access

Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries

View Full Paper

Ask AI

Bookmark

Authors

ÅJÅge JohnsenOsloMet – Oslo Metropolitan University KRKristin Reichborn‐KjennerudOsloMet – Oslo Metropolitan University TCThomas CarringtonÅbo Akademi University

Discussion

Member takes

Implication

Comparative survey analysis reveals positive administrative impacts of performance audits in Nordic public agencies, highlighting the importance of audit quality and institutional legitimacy.

Key Points

To assess the perceived impact of performance audits conducted by supreme audit institutions on public administration across four Nordic countries.
Analyzed survey data collected from public sector auditees across Denmark, Finland, Norway, and Sweden.
Conducted regression analysis on pooled cross-country data to evaluate determinants of audit usefulness, organizational changes, improvements, and accountability.
Auditees reported that performance audits positively influenced administrative usefulness, organizational changes, improvements, and to a lesser extent, accountability.
Perceived institutional legitimacy, high audit quality, and consequences of media attention served as significant drivers of audit impact across all four countries, whereas several predictors identified in prior international literature were statistically insignificant.

Cite This Study

Johnsen et al. (2019) studied this question.

synapsesocial.com/papers/6a0ee8bd25c30b2cc7f9e919 https://doi.org/10.1111/faam.12188

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