Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits
Year: 2014
Type: article
Abstract: This article contributes to theory on accountability—how it is played out and responded to. It uses the Norwegian State Audit Institution as an illustration. The responses of the audited entities to the SAI’s institutional pressure were identified through an analysis of four different cases. Four auditee strategies were identified. They indicate that the performance audit has impact when the auditees agree with the conclusions of the SAI. Sanctions from the control committee and the Parliament are equally important. Even though the extent of sanctions and conflict of opinion matter for the auditees’ responses, the effects are context dependent.
Author: Kristin Reichborn-Kjennerud
Institution: University of Bergen
Language: English
Subfield: Public Administration
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2023444792