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Does organizational design of supreme audit institutions matter? A cross-country assessment

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  • Blume, Lorenz
  • Voigt, Stefan

Abstract

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.

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Bibliographic Info

Article provided by Elsevier in its journal European Journal of Political Economy.

Volume (Year): 27 (2011)
Issue (Month): 2 (June)
Pages: 215-229

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Handle: RePEc:eee:poleco:v:27:y:2011:i:2:p:215-229

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Web page: http://www.elsevier.com/locate/inca/505544

Related research

Keywords: Supreme audit institutions Fiscal policy Government effectiveness Corruption Productivity;

References

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  1. Benjamin A. Olken, 2005. "Monitoring Corruption: Evidence from a Field Experiment in Indonesia," NBER Working Papers 11753, National Bureau of Economic Research, Inc.
  2. Benno Torgler, 2005. "A Knight without a Sword?. The Effects of Audit Courts on Tax Morale," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 161(4), pages 735-, December.
  3. Benno Torgler & Christoph A. Schaltegger, 2005. "The Determinants of Political Discussion: How Important are Audit Courts and Local Autonomy?," CREMA Working Paper Series 2005-28, Center for Research in Economics, Management and the Arts (CREMA).
  4. Robert E. Hall & Charles I. Jones, 1999. "Why Do Some Countries Produce So Much More Output Per Worker Than Others?," The Quarterly Journal of Economics, MIT Press, vol. 114(1), pages 83-116, February.
  5. Mark Schelker, 2008. "Public Auditors: Empirical Evidence from the US States," CREMA Working Paper Series 2008-04, Center for Research in Economics, Management and the Arts (CREMA).
  6. Ferraz, Claudio & Finan, Frederico S., 2007. "Exposing Corrupt Politicians: The Effects of Brazil’s Publicly Released Audits on Electoral Outcomes," IZA Discussion Papers 2836, Institute for the Study of Labor (IZA).
  7. Lars P. Feld & Stefan Voigt, 2003. "Economic Growth and Judicial Independence: Cross Country Evidence Using a New Set of Indicators," CESifo Working Paper Series 906, CESifo Group Munich.
  8. Treisman, Daniel, 2000. "The causes of corruption: a cross-national study," Journal of Public Economics, Elsevier, vol. 76(3), pages 399-457, June.
  9. Mueller,Dennis C., 2003. "Public Choice III," Cambridge Books, Cambridge University Press, number 9780521894753, October.
  10. Reiner Eichenberger & Mark Schelker, 2007. "Independent and competing agencies: An effective way to control government," Public Choice, Springer, vol. 130(1), pages 79-98, January.
  11. Mark Schelker & Reiner Eichenberger, 2003. "Starke Rechnungsprüfungskommissionen: Wichtiger als direkte Demokratie und Föderalismus? Ein erster Blick auf die Daten," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 351-373, September.
  12. Lorenz Blume & Stefan Voigt, 2007. "The Economic Effects of Human Rights," Kyklos, Wiley Blackwell, vol. 60(4), pages 509-538, November.
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Citations

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Cited by:
  1. Goel, Rajeev K. & Nelson, Michael A. & Naretta, Michael A., 2012. "The internet as an indicator of corruption awareness," European Journal of Political Economy, Elsevier, vol. 28(1), pages 64-75.
  2. Voigt, Stefan, 2012. "On the optimal number of courts," International Review of Law and Economics, Elsevier, vol. 32(1), pages 49-62.
  3. Nagy, Sándor, 2012. "The role of Supreme Audit Institutions in fight against the consequences of financial and economic crisis: A theoretical approach," MPRA Paper 40356, University Library of Munich, Germany.

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