Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases

Daniel M. Sabet

Public Administration & Development, 2020, vol. 40, issue 4, 209-219

Abstract: Audits of government entities offer a potential tool to hold public officials to account and to improve the functioning of public administration; however, empirical studies of audit impacts show mixed results. This is largely due to the diversity of audit regimes with different goals and accountability mechanisms, which yield different causal chains. In this study, I compare three distinct audit regimes with distinct casual mechanisms in Honduras. I find that backward‐looking audits, which aim to hold officials accountable for past behavior or performance, require effective horizontal accountability mechanisms to investigate and prosecute cases. Forward‐looking audits, which aim to hold officials accountable for future behavior or performance, require independent accountability mechanisms, a systematic follow‐up methodology, public dissemination, and pressure from the media and civil society. Complementary initiatives that build on audit recommended reforms are found to strengthen these weaknesses in the causal mechanism linking audits to outcomes.

Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/pad.1895

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:wly:padxxx:v:40:y:2020:i:4:p:209-219

Access Statistics for this article

More articles in Public Administration & Development from Blackwell Publishing
Bibliographic data for series maintained by Wiley Content Delivery ().