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Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries
Author(s) -
Johnsen Åge,
ReichbornKjennerud Kristin,
Carrington Thomas,
Jeppesen Kim Klarskov,
Taro Külli,
Vakkuri Jarmo
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.12188
Subject(s) - audit , accounting , performance audit , accountability , joint audit , context (archaeology) , business , chief audit executive , quality audit , internal audit , political science , geography , law , archaeology
This article analyses survey data regarding the impact of supreme audit institutions’ (SAIs) performance audit on public administration in four Nordic countries. Regression analysis with pooled data from Denmark, Finland, Norway and Sweden indicates that performance audits have positive impacts on usefulness, changes, improvements and, to some extent, accountability, as perceived by auditees who have experienced the audits. The results show that some of the factors that earlier research found important for the impact of performance audits in some countries were insignificant for all the four Nordic countries, but that SAIs’ legitimacy, audit quality and consequences of media attention were important factors.