volume 31, issue 4/5, P492-511 2016
DOI: 10.1108/maj-03-2015-1168
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Markus Seyfried

Abstract: Purpose The purpose of this paper is to provide evidence regarding the selection procedures for and characteristics of senior officials in supreme audit institutions (SIAs). Design/methodology/approach This study follows a quantitative approach using original data collected for presidential elections of SIAs in the 16 federal states in Germany. A fractional logit model is calculated to test different theoretical assumptions in relation to structural, political and individual factors. Findings The descript…

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