The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands

Acker, Wouter Van; Bouckaert, Geert

doi:10.1111/faam.12182

Cited by 21 publications

(13 citation statements)

References 48 publications

(87 reference statements)

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“…The last 10 years have seen a growing number of studies evaluating also the impact of the auditors as evaluators. Some studies indicate positive but modest impact of performance audit on public administration (Morin, 2001;Raudla, Taro, Agu, & Douglas, 2016), the public debate (Reichborn-Kjennerud, 2014) and the implementation of the auditors' recommendations in some countries (Acker & Bouckaert, 2019). Other studies question its functioning, especially in the Napoleonic, court system (Blume & Voigt, 2011;Morin, 2010;Torres, Yetano, & Pina, 2019 (Lapsley & Pong, 2000;Pierre & Licht, 2019).…”

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confidence: 99%

Public sector audit in contemporary society: A short review and introduction

Johnsen

2019

Financ Acc Manag

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This article gives a short review of recent research on public sector audit, and then introduces six articles in a special issue on public sector audit in contemporary society. Many countries have developed their audit institutions and expanded the audit activities in particular since the 1980s. New public management and the theory of the ‘audit society’ explain much of this development well, also in some international organizations, but some countries have also experienced a contraction in the audit activities in the public sector. Moreover, literature on public sector audit outside the Anglo‐American and North European contexts, and especially from Africa, Asia and Latin‐America, is limited. There are big variations in how audit institutions are organized, in what they produce, in their relations to stakeholders and media, and in their impacts on organizations and society. Overall, auditors are little active in the fight against corruption, and the Napoleonic court system for organizing supreme audit institutions seems to be little effective. The audit institutions in the Anglo‐American and Nordic accountability regimes seem to be relatively effective, but the recent research show that auditors' independence and relevance are persistent challenging issues in public sector audit.

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confidence: 99%

Public sector audit in contemporary society: A short review and introduction

Johnsen

2019

Financ Acc Manag

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“…However, fewer studies have focused on evaluating the accountability powers of these institutions (Wilkins 2017;Van Acker and Bouckaert 2019). Therefore, this paper systematically assesses two of the main independent oversight institutions in the EU context, the European Court of Auditors (ECA) and the European Ombudsman (EO).…”

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confidence: 99%

Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Wille

Bovens

2020

Journal of European Integration

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The paper provides a comprehensive assessment of the accountability capacity of the two main EU watchdog institutions. The overarching research question is: how powerful are these watchdog institutions in holding the EU executive to account? The paper presents an expanded analysis of the formal and organisational accountability powers of these EU watchdogs and how these are exercised, based on an indepth case study. We apply an assessment framework of accountability powers developed previously. Both watchdogs have comparable formal powers when it comes to accountability. Despite these similarities, the EO and the ECA differ in their organisational power and in the exercise of their powers. In the organizational dimension, there are differences regarding leadership. In the exercise of power dimension, the EO has increasingly developed standards for good practice with an emphasis on transparency and principles of good administrative behavior, while also using its networks to further improve complaint handling.

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“…The media plays an instrumental role in accountability (Dwiputrianti, 2011;Van Acker & Bouckaert, 2018). The performance audit discourse posits that the government is accountable to the public through the oversight bodies in most jurisdictions (Funnel, 1998;Radcliffe, 1998).…”

Section: Content and Communicationmentioning

confidence: 99%

Professionalizing Public Administration and the Impact of Performance Audit on Public Organizations in Tanzania

Marijani

Jarbandhan

2022

PJGD

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This article examines the impact of performance audits on public organizations in Tanzania using the Tanzania Public Service College as a case study. The study subscribes to an interpretive research paradigm, which allowed for adopting a qualitative approach to understand participants' perceptions thoroughly. Documentary findings from audit reports between 2010-2017 have collaborated with 32 interviews from the respondents who participated in the auditing process over the study period. The study findings are linked to the independent factors identified in the literature on the quality of the information in audit reports and the impact of audit investigations. The article concludes that the impact of performance audits depends on whether auditees agree with recommendations. Notably, the article argues that fundamental changes can be realized in the presence of strong internal control systems. The role of collaboration and trust, parliament, media, and auditors’ expertise in ensuring the impact of performance audits were also highlighted. Finally, theoretical and practical recommendations are drawn, and study limitations and areas for future research are highlighted.

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The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands

Cited by 21 publications

References 48 publications

Public sector audit in contemporary society: A short review and introduction

Public sector audit in contemporary society: A short review and introduction

Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Professionalizing Public Administration and the Impact of Performance Audit on Public Organizations in Tanzania

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