The Impact of Supreme Audit Institutions’ Independence on SDG 2 Performance: A Cross-National Empirical Analysis
Year: 2026
Type: article
Abstract: Food insecurity persists globally despite growing public investment—a pattern that points to the potential role of governance and accountability mechanisms in shaping how resources are managed and allocated. While supreme audit institutions (SAIs) are widely recognized for their role in fiscal oversight, their contribution to food security governance remains unexplored empirically. This paper examines whether the effective independence of SAIs is associated with national performance on Sustainable Development Goal 2 (SDG 2—Zero Hunger), drawing on a panel dataset covering 50 countries over the period 2017–2023. The study employs OLS panel regression with year fixed effects. Acknowledged limitations are discussed in the main text. The paper develops the Supreme Audit Institution Effective Independence Index (SAIEI), a composite measure based on Open Budget Survey data, which captures financial autonomy, operational independence, reporting independence, and institutional safeguards. SDG 2 performance is measured through a composite index combining prevalence of undernourishment, food insecurity based on the Food Insecurity Experience Scale, and child stunting. For the analyzed sample, the results indicate a positive and statistically significant association between SAI independence and SDG 2 performance, which remains consistent across specifications controlling for economic development and overall governance quality. The association between SAI independence and SDG 2 performance appears stronger in democratic contexts, suggesting that political regime may operate as a system-level moderating condition for the relationship between audit independence and food security outcomes. The main finding—the positive association between the aggregate SAIEI index and SDG 2 performance—remains consistent across three of the four model specifications tested, including under constraints imposed by data availability. Results at the level of individual SAIEI dimensions are more sensitive and should be treated as preliminary. To assess the stability of the analytical results, a series of dedicated diagnostic checks were conducted. The missing data sensitivity tests largely confirmed the associations initially identified. An additional analysis revealed that the marginal association between SAI independence and the dependent variable is conditioned by the quality of democracy. These findings are of particular relevance to policymakers, international development organizations, and SAI oversight bodies seeking evidence-based guidance on the potential role of institutional design choices in food security governance.
Source: Systems
Language: English
Domain: Life Sciences
Open Access status: gold
Estimated APC paid: $2,896
OpenAlex ID: W7215873553