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Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis

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  • Reichborn-Kjennerud, Kristin
  • González-Díaz, Belén
  • Bracci, Enrico
  • Carrington, Thomas
  • Hathaway, James
  • Jeppesen, Kim Klarskov
  • Steccolini, Ileana

Abstract

International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAIs from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAIs organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAIs' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAIs' work worldwide to fight corruption.

Suggested Citation

  • Reichborn-Kjennerud, Kristin & González-Díaz, Belén & Bracci, Enrico & Carrington, Thomas & Hathaway, James & Jeppesen, Kim Klarskov & Steccolini, Ileana, 2019. "Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis," The British Accounting Review, Elsevier, vol. 51(5).
    • Handle: RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300678
    DOI: 10.1016/j.bar.2019.100842
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    References listed on IDEAS

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    1. Lino, André Feliciano & Azevedo, Ricardo Rocha de & Aquino, André Carlos Busanelli de & Steccolini, Ileana, 2022. "Fighting or supporting corruption? The role of public sector audit organizations in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    2. Cristina-Petrina Drăgușin (Trincu-Drăgușin) & Ileana Cosmina Pitulice & Aurelia Ștefănescu, 2021. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case," Sustainability, MDPI, vol. 13(7), pages 1-18, March.
    3. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).

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