This article analyses Social Media (SM) use as a promotion tool for public institutions in the public audit sector. The authors propose a quantitative model to assess online engagement of 94 European audit institutions (national and regional) with their stakeholders, based on SM and web activity metrics of these institutions, with a focus on pressing matters such as environment, sustainability and the current COVID pandemic. The proposed model may be applied to assess organisations from any public or private sector. The research finds that SM presence helps audit institutions to promote their services more effectively by directing their stakeholders to extensive content on the audit institutions’ websites, thus contributing to an increase in their web traffic. Most audit institutions do not have a strategy for the online promotion of their services and work outputs, nor do they, in general, use SM for intensively promoting environmental or sustainability-related messages. The only exception is the European Court of Auditors, who clearly promotes its environment-related activity by actively and increasingly posting on SM and referencing its reports. Audit institutions could benefit from the nature of their evidence-based activity and promote their findings on emerging topics to positively influence public policies and accountability at all levels.
This research aims to contribute to the debate on fraud on public funds and the work that public auditors perform on this important topic, providing a useful analysis for government officials concerned about accountability, good governance, and transparency. This article presents a retrospective analysis of the European Court of Auditors’ (ECA) role in combating and preventing fraud. Using innovative research tools such as the Valence Aware Dictionary and sEntiment Reasoner lexicon and other quantitative and qualitative research methods, evidence is found that ECA fraud audits reach a more negative tone in their conclusions than in the rest of the audits and that their audit recommendations on fraud are accepted to a lesser degree than the rest. Although in recent years the ECA has taken a more active role regarding fraud and stirring the public debate on this topic, its work is still hampered by its non‐jurisdictional statute. The results obtained contribute to the literature on fraud in the public sector by bringing empirical evidence on public sector fraud audit with data of an under‐researched and unique Supreme Audit Institution. This article opens up new avenues for future research and has practical implications for practitioners by offering them insights on their role on the issue, thus helping them to address some areas more prone to be affected by fraud.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.