Anti-corruption Audits and Citizens’ Trust in Audit and Auditee Institutions

IF 1.7 2区 社会学 Q1 AREA STUDIES
Letícia Barbabela
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引用次数: 0

Abstract

Anticorruption audits may deter corruption and signal to citizens that institutions are proactively combating it. However, by detecting and reporting corruption, audits might also unintentionally erode trust in institutions. Therefore, the impact of audits potentially hinges on whether they uncover corruption. Audit institutions, not implicated in the corruption they uncover, might be less likely to experience a decline in trust compared to auditee institutions. This study uses survey and administrative data from Brazil, leveraging a federal anti-corruption program that randomly selects municipalities for auditing. Results do not support the claim that audits boost institutional trust. Individuals in audited municipalities show no different levels of trust in local government or the audit institution than those in non-audited municipalities, and the coefficients may even indicate a negative effect. Additionally, audit institutions may not be better insulated from the corrosive effects of uncovering corruption than the institutions they audit.

反腐败审计与公民对审计和被审计机构的信任
反腐败审计可以遏制腐败,并向公民发出机构正在积极打击腐败的信号。然而,通过发现和报告腐败,审计也可能无意中削弱人们对机构的信任。因此,审计的影响可能取决于它们是否揭露了腐败。与被审计机构相比,没有卷入所揭露腐败的审计机构可能不太可能出现信任度下降的情况。本研究使用了巴西的调查和行政数据,利用联邦反腐计划随机抽取市政当局进行审计。研究结果并不支持审计能提高机构信任度的说法。与未接受审计的城市相比,接受审计城市的个人对当地政府或审计机构的信任程度并无不同,系数甚至可能显示出负面影响。此外,审计机构可能并不比其审计的机构更能免受揭露腐败的腐蚀性影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
3.10
自引率
5.30%
发文量
44
期刊介绍: Latin American Politics and Society publishes the highest-quality original social science scholarship on Latin America. The Editorial Board, comprising leading U.S., Latin American, and European scholars, is dedicated to challenging prevailing orthodoxies and promoting innovative theoretical and methodological perspectives on the states, societies, economies, and international relations of the Americas in a globalizing world.
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