In: Economics Letters, 2012, vol. 116, no. 3, p. 432-435
This paper is the first attempt to study the relationship between public auditor expertise and fiscal performance. I find that states requiring the auditor to hold a professional degree feature significantly higher credit ratings and lower expenditures and debt.
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In: Journal of Comparative Economics, 2010, vol. 38, no. 4, p. 357-380
Various political institutions designed to control the government have been analyzed in the academic literature. However, an important institution has been neglected so far: independent auditing institutions with an extended mandate to audit the budget draft and individual policy proposals. We argue that such auditors improve transparency and provide essential information on the impact of policy...
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In: Public Choice, 2012, vol. 150, no. 1-2, p. 27-49
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