The State Administration Database

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

Please note: This page may contain data in Norwegian that is not translated to English.

Type of publication:

Tidsskriftsartikkel

Link to publication:

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

Link to review:

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

Language of publication:

Engelsk

Country of publication:

Norge

NSD-reference:

3110

This page was last updated:

24/4 2015

State units related to this publication:

Summary:

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.