Auditors General ' s impact on administrations: a pan-Canadian study (2001-2011)

Danielle Morin

Managerial Auditing Journal, 2014, vol. 29, issue 5, 395-426

Abstract: Purpose - – The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This study of the impact of Auditors General (AG) on management of six Canadian administrations for the 2001-2011 period aims to highlight the auditors ' successes and the limits imposed on them in their role of agents of change for administrations. Design/methodology/approach - – A survey was sent out to a total of 125 respondents identified by the authorities of the targeted organizations. Eighty-seven usable questionnaires were completed (70% response rate). Findings - – AG appear to influence the organizational life of Canadian entities to a moderate extent. The figures suggest that auditors do exert an influence on the organizations audited, but their influence attempts fail fairly often. Indirect powers to reward and punish conferred on AG by their institutional status are conditioned not only by the will of the central and political authorities of the entities audited but also by the will and capacity of parliamentarians to assume real control over the executive branch. One explanation for this mitigated influence is that the “obligatory reverence” that SAIs inspire in administrations masks the real value that auditees perceive in auditors ' work. Research limitations/implications - – Given the ten-year period that the study covered, it had to deal with the mortality of respondents and the loss of organizational memory. Practical implications - – The study gives insights about the auditees ' recognition regarding the auditors ' added value to administrations through their performance audits. Originality/value - – This paper fulfils an identified need for further empirical research on AG ' s impact on administrations through their performance audits.

Keywords: Public administration; Auditor general; Parliamentary control; Performance audit; Supreme audit institutions (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-10-2013-0948

DOI: 10.1108/MAJ-10-2013-0948

Access Statistics for this article

Managerial Auditing Journal is currently edited by Professor Jie Zhou

More articles in Managerial Auditing Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().