Public accountability and auditing: Why and when do state auditors conduct broad audits?

Public servants who monitor and supervise the administrative and political systems must consider the extent to which they are willing to stretch the boundaries of their role for holding public servants accountable. We develop an analytical framework of the factors that influence the decisions of such officials, focusing on state auditors. Using new institutionalism, we suggest that the social, cultural, and political context figures more prominently in state auditors' strategic calculations than purely professional considerations or individual factors. This bottom‐up perspective sheds new light on the role of such officials in democratic systems, and their dependence on citizens' awareness and active support in promoting accountability. We illustrate the theoretical framework using examples from Israel.