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.