Auditing ethics and corruption

Οld challenges and new trends for Supreme audit institutions in turbulent times

Bibliographic Data

ID20201258
AuthorsGeorgia Kontogeorga (0000-0002-9830-324X), Anna Papapanagiotou
Year2023
Volume35
Issue4
Pages474-492
Publication date2023-10-30
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-08-2021-0131
OpenAlexW4290735360
LanguageEN
Citations received8
References cited33

Purpose The purpose of this paper is to examine how Supreme audit institutions (SAIs) address the issue of auditing ethical cases and, more specifically, to research whether the organizational structure of an SAI affects the variables of “corruption” and “trust in government.” Design/methodology/approach The authors categorized SAIs into two groups depending on their organizational structure according to two divergent philosophies: the court (French) and Anglo-Saxon models. These reflect the presidential and parliamentary systems, respectively. Given the lack of a common definition for these concepts, the authors tested their results using several indexes for corruption by examining OECD (The Organisation for Economic Co-operation and Development) Member countries between 2015 and 2019. Findings The authors’ research showed that SAIs organized according to the Anglo-Saxon philosophy achieved better scores than judicial SAIs for all indexes, and the difference was statistically significant. This result confirms the results of previous studies; however, one single common SAI model worldwide is not necessarily the optimal solution for fighting corruption. Originality/value The topic of this paper is a challenging and promising one for scholars and practitioners alike, as it combines a review of SAIs' community practices with academic research by expanding the scant literature in this field

Audit · Business ethics · Economics · Language change · Organizational structure · Originality · Political science · Presidential system · Public relations · Supreme court · Auditing, Earnings Management, Governance · Corruption and Economic Development · Law · Law, Economics, and Judicial Systems · Public Administration · Accounting

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