The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media?

被引：35

作者：

Bringselius, Louise ^{[1
]}

机构：

[1] Lund Univ, Sch Econ & Management, Box 7080, SE-22007 Lund, Sweden

来源：

FINANCIAL ACCOUNTABILITY & MANAGEMENT | 2014年 / 30卷 / 01期

关键词：

National audit office; independence; media; communication; state auditing;

D O I：

10.1111/faam.12028

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Maximising media coverage is one way for Supreme Audit Institutions (SAIs) to account for themselves and it has been argued that SAIs can become independent partners with the media. This strategy may appear appealing in particular when a response to audits is not compulsory. However, based on a case study of the Swedish National Audit Office (SNAO) in the years 2003-2007, this paper shows that several risks follow from a dissemination strategy focused on maximising media coverage. For example, it may result in an overly critical position in relation to the Executive, thereby challenging both SAI neutrality and SAI independence.

引用

页码：75 / 94

页数：20