dc.contributor.author | Reichborn-Kjennerud, Kristin | |
dc.contributor.author | Gonzales-Diaz, Beleb | |
dc.contributor.author | Enrico, Bracci | |
dc.contributor.author | Carrington, Thomas | |
dc.contributor.author | Hathaway, James Carl | |
dc.contributor.author | Jeppesen, Kim Klarskov | |
dc.contributor.author | Steccolini, Ileana | |
dc.date.accessioned | 2020-01-03T13:03:03Z | |
dc.date.accessioned | 2020-01-21T12:48:50Z | |
dc.date.available | 2020-01-03T13:03:03Z | |
dc.date.available | 2020-01-21T12:48:50Z | |
dc.date.issued | 2019-08-11 | |
dc.identifier.citation | Reichborn-Kjennerud K, Gonzales-Diaz, Enrico, Carrington T, Hathaway J, Jeppesen KK, Steccolini. Sais Work Against Corruption In Scandinavian, South-European And African Countries: An Institutional Analysis. The British Accounting Review. 2019;51(5) | en |
dc.identifier.issn | 0890-8389 | |
dc.identifier.issn | 0890-8389 | |
dc.identifier.issn | 1095-8347 | |
dc.identifier.uri | https://hdl.handle.net/10642/7994 | |
dc.description.abstract | International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAIs from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAIs organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAIs' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAIs' work worldwide to fight corruption. | en |
dc.description.sponsorship | The project is funded by a research grant from the Joint Committee for Nordic Research Councils in the Humanities and Social Sciences (NOS-HS), project number 219574. | en |
dc.language.iso | en | en |
dc.publisher | Elsevier | en |
dc.relation.ispartofseries | British Accounting Review;Volume 51, Issue 5, September 2019 | |
dc.rights | © 2019 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/ licenses/by-nc-nd/4.0/). | en |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.subject | Supreme audit institutions | en |
dc.subject | Corruption | en |
dc.subject | Comparative research | en |
dc.subject | Accountability | en |
dc.subject | Controls | en |
dc.subject | Audit | en |
dc.title | Sais Work Against Corruption In Scandinavian, South-European And African Countries: An Institutional Analysis | en |
dc.type | Journal article | en |
dc.type | Peer reviewed | en |
dc.date.updated | 2020-01-03T13:03:03Z | |
dc.description.version | publishedVersion | en |
dc.identifier.doi | https://dx.doi.org/10.1016/j.bar.2019.100842 | |
dc.identifier.cristin | 1726888 | |
dc.source.journal | The British Accounting Review | |
dc.relation.projectID | Egen institusjon: 45510 | |
dc.relation.projectID | NOS-HS (Nordisk samarbeidsnemnd for humanistisk og samfunnsvitenskapelig forskning): 219574 | |