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Auditing and compliance in public procurement – an empirical assessment

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  • Mats A. Bergman

Abstract

Purpose - This study aims to empirically evaluate the effectiveness of government auditing of local authorities’ compliance with the procurement rules. Design/methodology/approach - A diff-in-diff approach is used where the measure of compliance is (changes in) the incidence of private litigation under the Public Procurement Act, in audited vs non-audited municipalities. Further, semi-structured interviews were conducted with chief procurement officials. Findings - No statistically significant effect is found. While strong effects of audits can be ruled out, the statistical results and the interviews do not, however, contradict a modest but long-lasting effect. Originality/value - Few studies have addressed the effect of public procurement auditing on compliance. This study develops an empirical framework and presents empirical results.

Suggested Citation

  • Mats A. Bergman, 2023. "Auditing and compliance in public procurement – an empirical assessment," Journal of Public Procurement, Emerald Group Publishing Limited, vol. 23(2), pages 125-144, April.
  • Handle: RePEc:eme:jopppp:jopp-09-2022-0046
    DOI: 10.1108/JOPP-09-2022-0046
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