Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries

Åge Johnsen*, Kristin Reichborn-Kjennerud, Thomas Carrington, Kim Klarskov Jeppesen, Külli Taro, Jarmo Vakkuri

*Corresponding author for this work

    Research output: Contribution to journalArticleScientificpeer-review

    27 Citations (Scopus)

    Abstract

    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.
    Original languageEnglish
    Pages (from-to)158-181
    JournalFinancial Accountability and Management
    Volume35
    Issue number2
    DOIs
    Publication statusPublished - 2019
    MoE publication typeA1 Journal article-refereed

    Fingerprint

    Dive into the research topics of 'Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries'. Together they form a unique fingerprint.

    Cite this