SAIs Work against Corruption in Scandinavian, South-European and African Countries: An Institutional Analysis

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

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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.
Original languageEnglish
Article number100842
JournalThe British Accounting Review
Volume51
Issue number5
Number of pages16
ISSN0890-8389
DOIs
Publication statusPublished - Sep 2019

Bibliographical note

Published online: 13. August 2019

Keywords

  • Supreme audit institution
  • Corruption
  • Comparative research
  • Accountability
  • Control
  • Audit

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