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New development: ‘Auditor opinions for sale’—when privatization meets the cultural ecology of corruption

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  • Harun Harun
  • David Carter
  • Sultan Suhab

Abstract

The article provides empirical insights into how the cultural ecology of corruption in Indonesia shaped the role of audit practices in the public sector to facilitate a new form of corruption. This has undermined public confidence in the role of accounting and auditing information in the fight against corruption in the Indonesian public sector. Consequently, there is an urgent need for the Indonesian government to design a more robust and effective strategy for the state audit office to counteract corruption and restore integrity. This includes the necessity of improving salaries and benefits for state auditors and government officials. This strategy has been effective in reducing public sector corruption in Hong Kong and Singapore and should be considered by Indonesia and other countries facing similar social and economic challenges.

Suggested Citation

  • Harun Harun & David Carter & Sultan Suhab, 2026. "New development: ‘Auditor opinions for sale’—when privatization meets the cultural ecology of corruption," Public Money & Management, Taylor & Francis Journals, vol. 46(4), pages 482-486, May.
    • Handle: RePEc:taf:pubmmg:v:46:y:2026:i:4:p:482-486
    DOI: 10.1080/09540962.2024.2421499
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