, to see if you have full access to this publication.
Monograph No access
Making Auditors Effective
Theory, Evidence, Perspectives- Authors:
- Series:
- Neue Studien zur Politischen Ökonomie, Volume 4
- Publisher:
- 2008
Summary
Öffentlichen Rechnungsprüfern (z. B. Rechnungshöfen) wird eine wichtige Rolle bei der Kontrolle von Regierung und Verwaltung zugesprochen. Trotzdem wurden sie bisher aus ökonomischer Sicht kaum untersucht. Dieses Buch ist die erste systematische ökonomische Analyse des Einflusses von Rechnungsprüfern im öffentlichen Sektor. Es werden zwei wichtige Merkmale identifiziert, die den Einfluss von Rechnungsprüfern auf die öffentliche Leistungserbringung prägen: Das Prüfmandat und der Wahlmechanismus. Das Prüfmandat beinhaltet typischerweise die ex post Prüfung der Bücher, d.h. die Buchprüfung erfolgt nach der politischen Entscheidung. Die empirischen Analysen zeigen, dass eine Erweiterung des Prüfmandates um eine ex post Wirtschaftlichkeitsprüfung, und um eine ex ante Prüfung der Budgetvoranschläge und einzelner Politikprojekte zu großen Effizienzgewinnen führt. Die Erweiterung des Prüfmandates sollte mit einer Direktwahl des Rechnungsprüfers durch die Bürger kombiniert werden, wodurch die Wirkung des Rechnungsprüfers besonders fruchtbar wird. Darüber hinaus werden theoretische und empirische Erkenntnisse aus dem öffentlichen Bereich auf die Revisoren im privaten Bereich übertragen.
Search publication
Bibliographic data
- Edition
- 1/2008
- Copyright Year
- 2008
- ISBN-Print
- 978-3-8329-3437-8
- ISBN-Online
- 978-3-8452-0851-0
- Publisher
- Nomos, Baden-Baden
- Series
- Neue Studien zur Politischen Ökonomie
- Volume
- 4
- Language
- English
- Pages
- 167
- Product Type
- Monograph
Table of contents
ChapterPages
- Titelei/Inhaltsverzeichnis No access Pages 2 - 12Authors:
- List of Tables and Graphs No access Pages 13 - 14Authors:
- List of Abbreviations No access Pages 15 - 16Authors:
- Introduction No access Pages 17 - 20Authors:
- Introduction No access Pages 21 - 22Authors:
- Authors:
- The basic impact of independent audits No accessAuthors:
- Auditors and transparency No accessAuthors:
- Authors:
- Auditor independence: Election vs. appointment of auditors No accessAuthors:
- Performance audits No accessAuthors:
- Additional aspects important for auditor effectiveness No accessAuthors:
- The basic hypotheses No access Pages 28 - 29Authors:
- Authors:
- Selection mechanisms: Election vs. legislative appointment vs. executive appointment No accessAuthors:
- Interaction between auditor selection and performance audits No accessAuthors:
- Authors:
- Government scale: Expenditures and revenues No accessAuthors:
- Deficits and debt No accessAuthors:
- Authors:
- State credit ratings No accessAuthors:
- Government performance ratings No accessAuthors:
- Substitution of institutional control mechanisms No accessAuthors:
- US state auditing institutions No access Pages 36 - 38Authors:
- Dependent variables No access Pages 38 - 39Authors:
- Control variables No access Pages 39 - 39Authors:
- Basic strategy and causality No access Pages 39 - 40Authors:
- Authors:
- Government expenditures No accessAuthors:
- Government revenues No accessAuthors:
- Government surpluses No accessAuthors:
- Government debt No accessAuthors:
- Exploiting institutional variation over time No accessAuthors:
- Authors:
- Moody’s state credit ratings No accessAuthors:
- Government Performance Rating No accessAuthors:
- Substitution among institutional features to control the government No accessAuthors:
- Alternative approaches: What we have learned No accessAuthors:
- Summary and Conclusion No access Pages 61 - 64Authors:
- Introduction No access Pages 65 - 67Authors:
- A crucial asymmetry No access Pages 67 - 69Authors:
- Authors:
- Expert models of strategic information transmission No accessAuthors:
- Experts, asymmetric interest representation, and auditors No accessAuthors:
- Authors:
- The model No accessAuthors:
- Equilibrium with one winning proposal No accessAuthors:
- Equilibrium with two proposals No accessAuthors:
- Summary and intuition No accessAuthors:
- Comparative static of the model with and without auditors No accessAuthors:
- Authors:
- Legislative committees No accessAuthors:
- Political parties No accessAuthors:
- Hypotheses No access Pages 79 - 80Authors:
- Authors:
- Local auditors in the policy making process No accessAuthors:
- Election and selection of local auditors in Switzerland No accessAuthors:
- ‘Quantifying’ auditor influence No access Pages 84 - 85Authors:
- Swiss federal structures and institutions No access Pages 85 - 87Authors:
- Authors:
- Municipal data No accessAuthors:
- Cantonal data No accessAuthors:
- Expected influence of our control variables No accessAuthors:
- Are fiscal variables adequate? No access Pages 91 - 92Authors:
- Authors:
- Municipal data No accessAuthors:
- Cantonal data No accessAuthors:
- Basic strategy and robustness No accessAuthors:
- Causality issues No accessAuthors:
- Authors:
- Hypothesis 1: Municipal data No accessAuthors:
- Hypothesis 1: Cantonal data No accessAuthors:
- Hypothesis 2: Municipal data No accessAuthors:
- Causality issues No accessAuthors:
- Further evidence and discussion No accessAuthors:
- Empirical evidence: The big picture No accessAuthors:
- Election No access Pages 112 - 114Authors:
- Selection No access Pages 114 - 115Authors:
- Authors:
- Extension of traditional audit mandate No accessAuthors:
- Election of auditors No accessAuthors:
- Separation of traditional auditing services from policy evaluation No accessAuthors:
- Summary and Conclusion No access Pages 117 - 118Authors:
- Introduction No access Pages 119 - 120Authors:
- Authors:
- Threats to auditor independence No accessAuthors:
- Proposals to improve auditor independence No accessAuthors:
- Mandatory auditor rotation: The main pros and cons No access Pages 123 - 124Authors:
- Empirical evidence No access Pages 124 - 126Authors:
- Analogies between the corporate and the public sector No access Pages 126 - 127Authors:
- US state auditors No access Pages 127 - 129Authors:
- Authors:
- Empirical Strategy No accessAuthors:
- Empirical Results No accessAuthors:
- Discussion and implications No access Pages 133 - 134Authors:
- Summary and Conclusion No access Pages 134 - 136Authors:
- Summary No access Pages 137 - 140Authors:
- Further Research No access Pages 140 - 142Authors:
- References No access Pages 143 - 152Authors:
- No access Pages 153 - 156Authors:
- No access Pages 157 - 158Authors:
- No access Pages 159 - 159Authors:
- No access Pages 160 - 163Authors:
- No access Pages 164 - 165Authors:
- No access Pages 166 - 167Authors:
