Browsing Department of Government by Author "Reichborn-Kjennerud, Kristin"
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Auditee Strategies - An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits
Reichborn-Kjennerud, Kristin (Peer reviewed; Journal article, 2014)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 ... -
Auditors' understanding of evidence: A performance audit of an urban development programme
Reichborn-Kjennerud, Kristin; Johnsen, Åge (Peer reviewed; Journal article, 2011)This article uses a case study to analyse two main dilemmas that performance auditors face when auditing complex interventions in governance. The first dilemma, concerning the performance auditors’ roles as improvement ... -
Does performance auditing matter? The government administration’s response to the performance auditing of the Norwegian Office of the Auditor General
Reichborn-Kjennerud, Kristin (Doctoral thesis, 2014-05-28)The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book The Audit Society (Power, 1997). There he states that auditing produces only reassurance. This thesis is an empirical ... -
Performance audit and the importance of the public debate
Reichborn-Kjennerud, Kristin (Peer reviewed; Journal article, 2014-07)The purpose of this article is to explore the impact of performance audit on public policy. The article investigates performance audit reports and the debates they initiate in the public realm. The case of Norway is analysed ... -
Political accountability and performance audit: the case of the auditor general in Norway
Reichborn-Kjennerud, Kristin (Peer reviewed; Journal article, 2013-09)Performance audit is widely used in public administration, but, at present, little empirical evidence exists on its usefulness and contribution to accountability. Based on survey data from 353 civil servants in Norway, ... -
Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit
Reichborn-Kjennerud, Kristin (Peer reviewed; Journal article, 2015-03)Ministries are increasingly subject to control, primarily by State Audit Institutions’. This control is assumed to contribute to improvement. Based on survey data from 353 civil servants in Norway this article analyses the ...