• DOI:10.1016/J.EJPOLECO.2010.07.001
Corpus ID: 154847621

Does organizational design of supreme audit institutions matter? A cross-country assessment

@article{Blume2011DoesOD,
  title={Does organizational design of supreme audit institutions matter? A cross-country assessment},
  author={Lorenz Blume and S. Voigt},
  journal={European Journal of Political Economy},
  year={2011},
  volume={27},
  pages={215-229}
}

• Lorenz Blume, S. Voigt
• Published 2011
• Business
• European Journal of Political Economy

This is the first study that assesses the economic effects of differences in organizational design of supreme audit institutions (SAIs) on a cross-country basis. The effects on three groups of economic variables are estimated, namely on (1) fiscal policy, on (2) government effectiveness and corruption, and on (3) productivity. On the basis of up to 40 countries, differences in the independence, the mandate, the implementation record, and the organizational model of the SAIs do not seem to have… Expand

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