Anti-corruption Audits and Citizens' Trust in Audit and Auditee Institutions
Bibliographic Data
| ID | 3012841 |
|---|---|
| Authors | Letícia Barbabela (0000-0002-5083-1182, Philipps University of Marburg, corresponding author) |
| Year | 2024 |
| Volume | 66 |
| Issue | 4 |
| Pages | 78-91 |
| Publication date | 2024-11-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Latin American Politics and Society (JOURNAL) |
| Journal identifiers | ISSN: 1531-426X • E-ISSN: 1548-2456 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/lap.2024.10 |
| OpenAlex | W4399300060 |
| Language | EN |
| References cited | 35 |
Anticorruption audits may deter corruption and signal to citizens that institutions are proactively combating it. However, by detecting and reporting corruption, audits might also unintentionally erode trust in institutions. Therefore, the impact of audits potentially hinges on whether they uncover corruption. Audit institutions, not implicated in the corruption they uncover, might be less likely to experience a decline in trust compared to auditee institutions. This study uses survey and administrative data from Brazil, leveraging a federal anti-corruption program that randomly selects municipalities for auditing. Results do not support the claim that audits boost institutional trust. Individuals in audited municipalities show no different levels of trust in local government or the audit institution than those in non-audited municipalities, and the coefficients may even indicate a negative effect. Additionally, audit institutions may not be better insulated from the corrosive effects of uncovering corruption than the institutions they audit
Audit · Business · Internal audit · Joint audit · Language change · Linguistics · Auditing, Earnings Management, Governance · Corruption and Economic Development · Taxation and Compliance Studies · Accounting
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Monitoring Corruptible Politicians
The Political Resource Curse
Exposing Corrupt Politicians
The corrosive effect of corruption on trust in politicians
Reducing bureaucratic corruption
Do Public Corruption Convictions Influence Citizens’ Trust in Government? The Answer Might Not Be a Simple Yes or No
Organizing the Audit Society
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Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians
Monitoring Corruption
Does Corruption Information Inspire the Fight or Quash the Hope? A Field Experiment in Mexico on Voter Turnout, Choice, and Party Identification
Can Citizens Discern? Information Credibility, Political Sophistication, and the Punishment of Corruption in Brazil
Corruption and Trust
Corruption as the Only Option
Politicians, Scandals, and Trust in Government
Local–national political trust patterns
The Quest for Good Governance
Who Will Be the “Principled‐Principals”? Perceptions of Corruption and Willingness to Engage in Anticorruption Activism
Indignation or Resignation
More Open but Not More Trusted? The Effect of the Freedom of Information Act 2000 on the United Kingdom Central Government
The Local Connection
Merit, Tenure, and Bureaucratic Behavior
Corruption and Trust
Accountability, Corruption and Local Government
Controlling the Airwaves
Unprincipled Principals
Message Received? Experimental Findings on How Messages about Corruption Shape Perceptions
What Explains Corruption Perceptions? The Dark Side of Political Competition in Russia's Regions
The Impact of Corruption on Regime Legitimacy
The Curse of Good Intentions
| Citation velocity | historical |
|---|---|
| Highly cited | No |