Public auditing

What impact does the quality of the institutional framework have on the level of corruption

Bibliographic Data

ID9961759
AuthorsEriole Zita Nonki Tadida (0000-0002-0822-1022, Laval University, Québec, Canada, corresponding author)
Year2023
Volume89
Issue4
Pages1131-1146
Publication date2023-12-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueInternational Review of Administrative Sciences (JOURNAL)
Journal identifiersISSN: 0020-8523 • E-ISSN: 1461-7226
PublisherSAGE Publications (PUBLISHER • US)
DOI10.1177/00208523231155385
OpenAlexW4323266808
LanguageEN
Citations received3
References cited20

Supreme audit institutions (SAIs) are a component of a nation's institutional system. This article defines the concept of an institutional anti-corruption system centered on the SAI through four main characteristics: independence, accountability, mandate and collaboration. The article aims to assess the impact that the quality of the anti-corruption system has on perceived levels of corruption. Data from the 2019 International Budget Partnership Open Budget Survey covering 117 countries are used for this purpose. The regression results show that the quality of the institutional anti-corruption system centered on the SAI is associated with a low level of perceived corruption. However, other elements must be implemented to create an anti-corruption environment, such as citizens’ involvement as controlling actors

Accountability · Audit · Business · Civil society · Corporate governance · Good governance · Independence (probability theory · Language change · Leverage (statistics · Mandate · Political science · Politics · Accounting · Auditing, Earnings Management, Governance · Corruption and Economic Development · Finance · Fiscal Policies and Political Economy · Law · Public Administration

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