The role of auditing in the fight against corruption

Jeppesen, Kim Klarskov

doi:10.1016/j.bar.2018.06.001

Cited by 117 publications

(114 citation statements)

References 40 publications

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“…As a result, corruption is treated as a normal part of everyday routines (Ashforth and Anand 2003). Various studies confirm that actors in corrupt dominant coalitions are powerful enough to evade internal organizational control mechanisms (Hudon and Garzón 2016;Jeppesen 2018;Yu, Rhodes, and Kang 2018). The infamous Goodrich brake scandal suggests that reports that warn for possible wrongdoing are easily ignored and manipulated by managers (Vandivier 1972).…”

Section: Corrupt Organizationsmentioning

confidence: 99%

Corruption as Resource Transfer: An Interdisciplinary Synthesis

Jancsics

2019

Public Administration Review

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Despite significant investment in anticorruption instruments in the past decades, confusion about their effectiveness remains. While a growing body of scholarship claims that anticorruption reforms have generally failed, other scholars have shown that particular anticorruption tools may actually work. A likely explanation for these puzzling outcomes is that public administration research holds a mistaken view of corruption, and improperly selected anticorruption strategies often target the wrong type of corruption. To overcome this problem, this article proposes a four‐cell typology of corruption, reflecting two critical dimensions along which most corrupt behaviors occur: the resource transfer and the primary beneficiary. Synthesizing recent research developments, this article introduces a new conceptualization of corruption that integrates perspectives from several disciplines. It also offers a series of propositions concerning how each corruption type could be fought. The article concludes with implications for research and practice.

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Section: Corrupt Organizationsmentioning

confidence: 99%

Corruption as Resource Transfer: An Interdisciplinary Synthesis

Jancsics

2019

Public Administration Review

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“…For example, some countries are ridden by authoritarian regimes as well as corruption, and the quality of government and the public sector audit could potentially play a significant role for the long‐run development of democracy and welfare, in particular in such societies (Fukuyama, ; Gustavson & Sundström, ; Lonsdale, Wilkins and Ling, ; Rothstein, ). Audit and accounting, however, do not seem to be very agile in the fight against corruption (Jeppesen, ) or with ethical misconduct (Bringselius, ). The important topic of audit's role in fighting corruption and facilitating ethical conduct, has not been covered in this special issue, but is interesting for future studies.…”

mentioning

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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“…In Latin America, together with its administrative culture, inherited from Spain and Portugal, this approach could be a consequence of the need to increase the legitimacy of the public institutions in an environment with high corruption, as the legitimacy theory suggests. The opinions of auditees confirm that auditing can be considered key in the fight against corruption (Jeppesen, in press). Moreover, whereas private‐sector auditing has generally neglected corruption as a potential source of material errors in financial statements, public‐sector auditing has, to some degree, accepted responsibility for the prevention of corruption (Jeppesen, in press).…”

Section: Discussionmentioning

confidence: 95%

“…The opinions of auditees confirm that auditing can be considered key in the fight against corruption (Jeppesen, in press). Moreover, whereas private‐sector auditing has generally neglected corruption as a potential source of material errors in financial statements, public‐sector auditing has, to some degree, accepted responsibility for the prevention of corruption (Jeppesen, in press).…”

Section: Discussionmentioning

confidence: 95%

“…Performance audit adoption can be explained as a response to the need to improve legitimacy or to narrow the legitimacy gap (Deegan, ). Auditing can help prevent and/or detect corruption (Jeppesen, in press). In fact, evidence from the public sector suggests that audit independence and audit professionalism reduce a country's corruption level (Gustavson & Sundström, ).…”

Section: The Assessment Of the Efectiveness Of Performance Auditsmentioning

confidence: 99%

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Are Latin American performance audits leading to changes?

Yetano

Torres

Castillejos‐Suastegui

2019

Int J Auditing

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The purpose of this paper is to analyze the perceptions of the public entities audited in Latin America (the auditees) about the effectiveness of the performance audits carried out on their institutions by their supreme audit institutions (SAIs; the auditors) to determine to what extent these audits are promoting changes in these public entities. After revising the webs of the SAIs of all Latin American countries, a sample of the entities evaluated with performance audits was selected and a questionnaire (focused on the audit process, the actions taken afterwards, and the follow‐up processes) was sent to them. The results show, as in other Organisation for Economic Co‐operation and Development settings, different degrees of real implementation of performance audits in this geographical area. The audited entities that perceive performance audits useful and trust in the SAIs' activities are also those that implement more recommendations and sooner.

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The role of auditing in the fight against corruption

Cited by 117 publications

References 40 publications

Corruption as Resource Transfer: An Interdisciplinary Synthesis

Corruption as Resource Transfer: An Interdisciplinary Synthesis

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

Are Latin American performance audits leading to changes?

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