dc.contributor.author | Johnsen, Åge | |
dc.contributor.author | Reichborn-Kjennerud, Kristin | |
dc.contributor.author | Carrington, Thomas | |
dc.contributor.author | Jeppesen, Kim Klarskov | |
dc.contributor.author | Taro, Külli | |
dc.contributor.author | Vakkuri, Jarmo | |
dc.date.accessioned | 2019-01-23T15:01:28Z | |
dc.date.accessioned | 2019-03-04T08:08:19Z | |
dc.date.available | 2019-01-23T15:01:28Z | |
dc.date.available | 2019-03-04T08:08:19Z | |
dc.date.issued | 2018-01-14 | |
dc.identifier.citation | Johnsen Å, Reichborn-Kjennerud K, Carrington T, Jeppesen KK, Taro K, Vakkuri J. Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries. Financial Accountability and Management. 2018 | en |
dc.identifier.issn | 0267-4424 | |
dc.identifier.issn | 0267-4424 | |
dc.identifier.issn | 1468-0408 | |
dc.identifier.uri | https://hdl.handle.net/10642/6698 | |
dc.description.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 fac- tors that earlier research found important for the impact of perfor- mance audits in some countries were insignificant for all the four Nordic countries, but that SAIs’ legitimacy, audit quality and conse- quences of media attention were important factors. | en |
dc.description.sponsorship | This article is part of the project entitled ‘The influence of performance audit on public administration and politics: A comparative study of the Nordic Supreme Audit Institutions’. The project is financed by a research grant from the Joint Committee for Nordic Research Councils in the Humanities and Social Sciences (NOS-HS), project number 219574.
NOS-HS (Nordisk samarbeidsnemnd for humanistisk og samfunnsvitenskapelig forskning) 219574 | en |
dc.language.iso | en | en |
dc.publisher | Wiley | en |
dc.relation.ispartofseries | Financial Accountability and Management; | |
dc.rights | This is the accepted version of the following article: Johnsen, Å., Reichborn‐Kjennerud, K., Carrington, T., Jeppesen, K. K., Taro, K., & Vakkuri, J. (2019). Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries. Financial Accountability & Management., which has been published in final form at http://dx.doi.org/10.1111/faam.12188. | en |
dc.subject | Democratic accountabilities | en |
dc.subject | Governments | en |
dc.subject | Improvements | en |
dc.subject | Performance audits | en |
dc.subject | Public management reforms | en |
dc.title | Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries | en |
dc.type | Journal article | en |
dc.type | Peer reviewed | en |
dc.date.updated | 2019-01-23T15:01:28Z | |
dc.description.version | acceptedVersion | en |
dc.identifier.doi | http://dx.doi.org/10.1111/faam.12188 | |
dc.identifier.cristin | 1647242 | |
dc.source.journal | Financial Accountability and Management | |
dc.subject.nsi | VDP::Samfunnsvitenskap: 200::Statsvitenskap og organisasjonsteori: 240::Offentlig og privat administrasjon : 242 | |
dc.subject.nsi | VDP::Social sciences: 200::Political science and organisational theory: 240::Public and private administration: 242 | |
dc.relation.projectID | NOS-HS (Nordisk samarbeidsnemnd for humanistisk og samfunnsvitenskapelig forskning): 219574 | |