The role of the audit in the prevention and detection of corruption events: Evidence of the 2016 Rio Olympic Games

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2020-07-10 DOI:10.3926/ic.1360

L. Furtado, Tatiane Antonovz, B. Peixe, M. Corrêa

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引用次数: 1

Abstract

Purpose: The aim of this research is to analyze the actions related to evidences of corruption practices in the light of the Public Choice Theory, from the opportunism point of view. As a focus of investigated policy, the study was focused to the Rio 2016 Olympic Games held in Brazil. Design/methodology/approach: The analyzed data were the audit reports issued by the Comptroller General of Brazil (CGU) and the news published by The Guardian and Le Monde, both from 2009 to 2016. This information passed through content analysis and the software was the Nvivo. Findings: Regarding the audit reports, from 41 units, 17 presented inconsistencies about the bidding process or execution after such procedure, and in some cases concomitantly, that indicates corruption practices. Changing to the news, 34 from a sample of 38 units were analyzed. Research limitations/implications: Notes related to non-opening of contracting processes, exemptions from bidding, use of invitation letter in an inappropriate manner, lack of competition among companies in the market, subcontracting of companies by contracted ones, which disqualified the bidding process, favoritism among other irregularities pointed out for possible corruption practices. Originality/value: These documents presented actions related to bribes, illegalities in bidding processes and investigations related to politics in Brazil, corroborating the Public Choice Theory regarding opportunistic practices of managers in the primacy for one policy over others.

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审计在预防和发现腐败事件中的作用:2016年里约奥运会的证据

目的:本研究的目的是在公共选择理论的基础上，从机会主义的角度分析腐败行为证据的相关行为。作为调查政策的重点，研究的重点是在巴西举行的2016年里约奥运会。设计/方法/方法:分析的数据是2009年至2016年巴西总审计长(CGU)发布的审计报告和《卫报》和《世界报》发表的新闻。该信息通过内容分析，软件为Nvivo。调查结果:在41个单位的审计报告中，有17个单位在招标过程或招标后的执行过程中存在不一致之处，在某些情况下，这表明存在腐败行为。接下来是新闻，38个单位样本中的34个单位被分析。研究限制/影响:有关不公开招标程序、豁免招标、以不当方式使用邀请函、公司之间在市场上缺乏竞争、订约公司将公司转包，从而使招标程序丧失资格、偏袒等被指出可能存在贪污行为的违规行为的说明。原创性/价值:这些文件展示了与贿赂、竞标过程中的非法行为以及与巴西政治相关的调查有关的行为，证实了公共选择理论关于管理者将一项政策置于其他政策之上的机会主义做法。

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

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.