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Auditee Strategies - An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits
(Taylor & Francis, 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 ...
Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit
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 ...