FORVALTNINGSDATABASEN

Reichborn-Kjennerud, Kristin (2014):

Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits

Routledge, Taylor Francis Group. International Journal of Public Administration Volume 37, Issue 10, 2014

Publikasjonstype:

Tidsskriftsartikkel

Fulltekst:

http://www.tandfonline.com/doi/pdf/10.1080/01900692.2014.907309

Omtale:

http://www.tandfonline.com/doi/abs/10.1080/01900692.2014.907309

Publiseringsspråk:

Engelsk

Land publikasjonen kommer fra:

Norge

NSD-referanse:

3110

Disse opplysningene er sist endret:

24/4 2015

Spesifikke virksomheter publikasjonen omhandler:

Sammendrag:

This article contributes to theory on accountability—how it is played out and responded to. It uses the Norwegian State Audit Institution as an illustration. The responses of the audited entities to the SAI’s institutional pressure were identified through an analysis of four different cases. Four auditee strategies were identified. They indicate that the performance audit has impact when the auditees agree with the conclusions of the SAI. Sanctions from the control committee and the Parliament are equally important. Even though the extent of sanctions and conflict of opinion matter for the auditees’ responses, the effects are context dependent.