Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis

Kristin Reichborn-Kjennerud, Belén González-Díaz, Enrico Bracci, Thomas Carrington, James Hathaway, Kim Klarskov Jeppesen and Ileana Steccolini

The British Accounting Review, 2019, vol. 51, issue 5

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.

Keywords: Supreme audit institution; Corruption; Comparative research; Accountability; Control; Audit (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300678

DOI: 10.1016/j.bar.2019.100842

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