Determinants of irregularities in municipal public management: the case of municipalities in the state of São Paulo
ABINAIR BERNARDES DA SILVA,
AUGUSTA DA CONCEIÇÃO SANTOS FERREIRA,
VICTOR FERREIRA MOUTINHO
Abstract:The municipal external control exercised by the Courts of Accounts reveals the irregularities found in the accounts of municipal governments through the disclosure of audit reports. They have been empirically analyzed from the point of view of their classification in terms of severity, but few studies aim to identify the factors that influence such failures. Having verified this gap, the main objective of this study is to identify factors that may influence lapses in municipal public management pointed out by … Show more
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