his article studies misconducts and neglects detected by auditors in Finnish municipalities in years 2017-2019. This article uses auditor’s reports to evaluate how common these misconducts and neglects are in Finland. The study is conducted by collecting all auditor’s reports in municipalities in mainland Finland from years 2017–2019 and analysing whether the auditor’s reports are unmodified or modified and if they were modified, why they were modified. This study concludes that 20 % of Finnish municipalities neglect their public economy or administration duties every year. These neglects are most common when requirements are related to the principal-agent problem in cases where the municipality should monitor their employees or electeds. These neglects and misconducts are, however, not quite severe. Severe cases were extremely rare in the reports.
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 © 2025 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.