Auditee Strategies - An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits
Type
Journal articlePeer reviewed
acceptedVersion

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Date
2014Author
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This article contributes to theory on accountability – how it is played out and responded to.
It uses the Norwegian State Audit Institution (SAI) as an illustration. The responses of the
audited entities to the SAI’s institutional pressure were identified through an analysis of
four different reports. The selection of cases was based on a classification of performance
audit reports published and followed up by the SAI during 2000–2011, and on the ensuing
debates in Parliament. Four auditee strategies were identified. They indicate that
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. Changes in
the audited entities can be induced despite disagreements. These situations mirror political
constellations in Parliament and reflect political values. Even though the extent of sanctions
and conflict of opinion matter for the auditees’ responses, the effects are context dependent.
Publisher
Taylor & FrancisSubject
State Audit InstitutionPerformance auditDemocratic AccountabilityNew Public ManagementStrategiesCollections
Copyright Taylor & Francis Group, LLC