Fighting or supporting corruption? The role of public sector audit organizations in Brazil

Lino, André Feliciano; Azevedo, Ricardo Rocha de; Aquino, André Carlos Busanelli de; Steccolini, Ileana

doi:10.1016/j.cpa.2021.102384

Cited by 25 publications

(17 citation statements)

References 97 publications

(174 reference statements)

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“…(Gong, 2009a(Gong, , 2009bMathur, 2012;Smart, 2018;Wilcock, 2019). Cases of the latter are health-care providers in the USA (Koreff et al, 2021), the Brazilian Regional Courts of Accounts (Lino et al, 2021), the City of Montréal (Courtois and Gendron, 2017), local government in Australia (Pilcher, 2014), higher education (Shore, 2018), police services (Chan, 1999) or civil servants' policies (Anders, 2015).…”

Section: Preliminary Analysis Of Resultsmentioning

confidence: 99%

The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda

D’Andreamatteo

Grossi

Mattei

et al. 2022

QRAM

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Purpose This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997). Design/methodology/approach The authors conducted a structured literature review (Massaro et al., 2016) to unveil relevant literature in the area of corruption and fraud in the public sector. Findings Results highlight that the literature using “The Audit Society” theory is still scant. Notwithstanding the call for a more decisive role of auditors in fighting corruption and fraud, much is still to be discovered about consequences of auditing and what “good quality” is. Research limitations/implications The main limitation is that only literature in English has been included. Practical implications This paper helps practitioners and policymakers to take and implement informed decisions with regards to the fight against fraud and corruption. Social implications In calling for more research in the domain of audit, fraud and corruption in the public sector, this paper promotes a higher focus of society on public interest and the common good. Originality/value This paper investigates one part of The Audit Society related to corruption and fraud, topics that are still very underdeveloped and unexplored by researchers. From the findings the authors suggest possible new avenues for further research.

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Section: Preliminary Analysis Of Resultsmentioning

confidence: 99%

The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda

D’Andreamatteo

Grossi

Mattei

et al. 2022

QRAM

View full text Add to dashboard Cite

show abstract

“…Environmental law, human rights, and more generally strong adherence to the rule of law, is of crucial importance in energy policy in LAC. Public and private officials have been found to be untrustworthy or corrupt in making energy decisions (Lyall, 2018;Lino et al, 2021;Saad-Filho and Boffo, 2021). Gender representation in decision-making is also lacking (Weber and Cabras, 2021).…”

Section: Literature Review: Identifying National Commitments To Just ...mentioning

confidence: 99%

Identifying, improving, and investing in national commitments to just transition: Reflections from Latin America and the Caribbean

McCauley

Pettigrew

Heffron

et al. 2023

Environmental and Sustainability Indicators

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“…In addition, complaint mechanisms related to abuse of power will help improve accountability and enable key agencies to understand how procedures can be improved (Karjoko et al, 2021). According to Glenn, in his article entitled "Corruption in Public Procurement A Perennial Challenge" public procurement practices are very vulnerable to corruption because of the high level of funds allocated (Lastra et al, 2018;Lino et al, 2022). In line with this, Indonesia Corruption Watch (ICW) also reported that in 2019 as many as 64% of corruption cases were corruption in the public procurement sector including procurement of goods and services.…”

Section: Risk Of Corruption In the Public Procurement Sectormentioning

confidence: 99%

“…For example, Lino tried to outline the role of public sector audit organizations to combat corrupt practices among the apparatus. But in fact, there are many officers who participate in corrupt practices until they end up involved in the abuse of power (Lino et al, 2022). Owusu examined the correlational impact of the two main constructions related to corruption in construction projects and related infrastructure, which included the effectiveness of existing anti-corruption measures in planning, procurement, and management projects, as well as barriers that hinder the effectiveness of corruption eradication.…”

Section: Introductionmentioning

confidence: 99%

Reduce Corruption in Public Procurement: The Effort Towards Good Governance

Prakasa

Asis

Sahid

2022

BESTUUR

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<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">The Corruption Eradication Commission is introducing new laws on corruption. However, the crucial questions are whether the said laws effectively decrease corruption cases, including corruption in public procurement. The number of factors that result in corruption is increasing, especially in the public procurement sector. One of the most important things that can't be ignored is that the public doesn't take part in supervision. This study aims to examine how to reduce corruption in public procurement through an effort towards good governance. The study takes <em>a socio-legal approach. By reviewing some review literature relevant to public procurement corruption, as well as reports by multiple authorities tracking the same subject. </em>This study<em> </em>concludes<em> </em>that<em> public procurement law policies in Indonesia have not worked well. This is one of them, influenced by corrupt law enforcement officials and the irresponsible political elite. As a result, existing legal regulations are not properly implemented.</em></p></td></tr></tbody></table></div>

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Fighting or supporting corruption? The role of public sector audit organizations in Brazil

Cited by 25 publications

References 97 publications

The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda

The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda

Identifying, improving, and investing in national commitments to just transition: Reflections from Latin America and the Caribbean

Reduce Corruption in Public Procurement: The Effort Towards Good Governance

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