Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey

Atabay, Esra

doi:10.1108/s1569-375920200000105006

Cited by 2 publications

(2 citation statements)

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“…These findings are in line with previous studies related to the value of public sector audit in Ghana (Asiedu and Deffor, 2017) and elsewhere (Wallace, 1980;Chow, 1982;Baber, 1983;Aguolu, 2009;Bradbury and Scott, 2015;Hay and Cordery, 2017;Atabay, 2021) as they suggest that auditing is a cornerstone of good public sector governance in the sense that it provides unbiased objective assessments of whether public resources are managed responsibly and effectively to achieve intended results. Auditing also helps public sector organizations achieve accountability and integrity, improve operations and instill confidence among stakeholders.…”

Section: Discussionsupporting

confidence: 91%

“…Building upon agency theory (Ross, 1973; Mitnick, 1973; Jensen and Meckling, 1995), structural equation modeling (SEM) was implemented to analyze the dataset obtained from 123 respondents. This paper extends the literature related to the value of public sector audit (Wallace, 1980; Chow, 1982; Baber, 1983; Bradbury and Scott, 2015; Hay and Cordery, 2017; Atabay, 2021) by providing empirical evidence from a specific context: the public health sector of a developing country in democratic transition with a common law institutional framework. It also provides insights into the financial management of public health systems in developing countries during the ongoing coronavirus disease 2019 (COVID-19) pandemic.…”

Section: Introductionmentioning

confidence: 81%

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Efficacy of public sector audits in the provision of quality healthcare in Ghana

Oppong

Fofack²,

Boakye-Yiadom

2021

JEAS

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PurposeThis study examines the efficacy of public sector audits in providing quality healthcare in Ghana. Specifically, to ensure whether there are proper and adequate controls in place to enable providers to offer necessary health services efficiently, effectively and equitably.Design/methodology/approachA structural equation modeling (SEM) is adopted to analyze the link between public sector audit and healthcare delivery through a survey of directors, accountants, auditors and managers in selected public healthcare institutions for a calculated sample size of 123 respondents.FindingsThe study reveals that internal audit, external audit and audit committee have a positive and significant effect on the effectiveness of public sector audits. In turn, the effectiveness of public sector audit has a positive and significant effect on the quality health services. Audit committee is found to have the largest effect on the effectiveness of public sector audits.Originality/valueThis paper extends the literature on the value of public sector audit by providing empirical evidence from a specific context: the public health sector of a developing country in democratic transition with a common law institutional framework. It also provides insights into the financial management of public health systems in developing countries during the ongoing coronavirus disease 2019 (COVID-19) pandemic.

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