Auditing and compliance in public procurement – an empirical assessment

Mats A. Bergman

Journal of Public Procurement, 2023, vol. 23, issue 2, 125-144

Abstract: Purpose - This study aims to empirically evaluate the effectiveness of government auditing of local authorities’ compliance with the procurement rules. Design/methodology/approach - A diff-in-diff approach is used where the measure of compliance is (changes in) the incidence of private litigation under the Public Procurement Act, in audited vs non-audited municipalities. Further, semi-structured interviews were conducted with chief procurement officials. Findings - No statistically significant effect is found. While strong effects of audits can be ruled out, the statistical results and the interviews do not, however, contradict a modest but long-lasting effect. Originality/value - Few studies have addressed the effect of public procurement auditing on compliance. This study develops an empirical framework and presents empirical results.

Keywords: Competition; Deterrence; Monitoring; Oversight; Watchdog authority; Litigation; Difference-in-difference (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jopppp:jopp-09-2022-0046

DOI: 10.1108/JOPP-09-2022-0046

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