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The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands
Author(s) -
Acker Wouter,
Bouckaert Geert
Publication year - 2019
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12182
Subject(s) - audit , accounting , politics , political science , internal audit , performance audit , joint audit , business , public administration , law
Abstract This article investigates the impact of the audit and ombud process on the implementation of recommendations made by supreme audit institutions and ombudsmen in Belgium and the Netherlands. Based on previous findings, the focus lies on influential internal and external factors in determining the effectiveness of the audit and ombud investigations. The article concludes that the impact of the process and factors often mentioned in the literature are less significant than found in other research. Political factors, such as coalition agreements and politicians trying to save face, seem to be much more influential in explaining the implementation rate.