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Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases
Author(s) -
Sabet Daniel M.
Publication year - 2020
Publication title -
public administration and development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.574
H-Index - 44
eISSN - 1099-162X
pISSN - 0271-2075
DOI - 10.1002/pad.1895
Subject(s) - accountability , audit , casual , performance audit , accounting , government (linguistics) , business , empirical evidence , public relations , internal audit , joint audit , public economics , political science , economics , law , linguistics , philosophy , epistemology
Abstract Audits of government entities offer a potential tool to hold public officials to account and to improve the functioning of public administration; however, empirical studies of audit impacts show mixed results. This is largely due to the diversity of audit regimes with different goals and accountability mechanisms, which yield different causal chains. In this study, I compare three distinct audit regimes with distinct casual mechanisms in Honduras. I find that backward‐looking audits, which aim to hold officials accountable for past behavior or performance, require effective horizontal accountability mechanisms to investigate and prosecute cases. Forward‐looking audits, which aim to hold officials accountable for future behavior or performance, require independent accountability mechanisms, a systematic follow‐up methodology, public dissemination, and pressure from the media and civil society. Complementary initiatives that build on audit recommended reforms are found to strengthen these weaknesses in the causal mechanism linking audits to outcomes.