Public auditing: What impact does the quality of the institutional framework have on the level of corruption?

IF 2.7 4区管理学 Q2 PUBLIC ADMINISTRATION

International Review of Administrative Sciences Pub Date : 2023-02-27 DOI:10.1177/00208523231155385

Eriole Zita Nonki Tadida

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Abstract

Supreme audit institutions (SAIs) are a component of a nation's institutional system. This article defines the concept of an institutional anti-corruption system centered on the SAI through four main characteristics: independence, accountability, mandate and collaboration. The article aims to assess the impact that the quality of the anti-corruption system has on perceived levels of corruption. Data from the 2019 International Budget Partnership Open Budget Survey covering 117 countries are used for this purpose. The regression results show that the quality of the institutional anti-corruption system centered on the SAI is associated with a low level of perceived corruption. However, other elements must be implemented to create an anti-corruption environment, such as citizens’ involvement as controlling actors. It is important that policy makers recognize and leverage the potential of SAIs in reducing corruption. Contemporary governance and the complexity of corruption require the protection of SAI's independence, but also call for the establishment of collaborative mechanisms that engage civil society and the media.

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公共审计:制度框架的质量对腐败程度有什么影响?

最高审计机关是国家制度体系的重要组成部分。本文通过独立、问责、授权和协作四个主要特征来定义以SAI为中心的制度性反腐败体系的概念。本文旨在评估反腐败体系的质量对腐败感知水平的影响。本文使用的数据来自2019年国际预算伙伴关系公开预算调查，涵盖117个国家。回归结果表明，以SAI为中心的制度性反腐败体系的质量与较低的腐败感知水平相关。然而，必须实施其他要素来创造一个反腐败环境，例如公民作为控制者的参与。重要的是，政策制定者认识到并利用SAIs在减少腐败方面的潜力。当代治理和腐败的复杂性要求保护SAI的独立性，但也要求建立公民社会和媒体参与的合作机制。

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

International Review of Administrative Sciences PUBLIC ADMINISTRATION-

CiteScore

6.10

自引率

4.30%

发文量

期刊介绍： IRAS is an international peer-reviewed journal devoted to academic and professional public administration. Founded in 1927 it is the oldest scholarly public administration journal specifically focused on comparative and international topics. IRAS seeks to shape the future agenda of public administration around the world by encouraging reflection on international comparisons, new techniques and approaches, the dialogue between academics and practitioners, and debates about the future of the field itself.