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Auditing for fraud and corruption: A public-interest-based definition and analysis

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  • Sargiacomo, Massimo
  • Everett, Jeff
  • Ianni, Luca
  • D'Andreamatteo, Antonio

Abstract

To better understand how the practice of auditing can be more effectively enrolled in the fight against fraud and corruption, this study (1) examines how these problems are viewed and defined by the public and (2) contrasts this view and definition with that of professional auditors. The examination is informed by the dispositive theory of Foucault and an inductive analysis of a large (90,000+) multi-year sample of news stories related to fraud and corruption in the Italian health sector. While auditors define these problems in relatively narrow terms and consign them to ‘a form of risk, a threat to reputation and revenue, and a cost of doing business,’ the study finds that the public has a broader definition and a greater concern with problematic acts and actors ‘in and of themselves’. These findings have important implications for the audit expectations gap and how it might be addressed. The study also provides a useful analytical method for locating and better understanding fraud and corruption in other large, institutional settings.

Suggested Citation

  • Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).
    • Handle: RePEc:eee:bracre:v:56:y:2024:i:2:s0890838924000945
    DOI: 10.1016/j.bar.2024.101355
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