Stakeholder perceptions of performance audit credibility

Funnell, Warwick; Wade, Margaret; Jupe, Robert E.

doi:10.1080/00014788.2016.1157680

Cited by 28 publications

(75 citation statements)

References 32 publications

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“…What this study shows is the opposite, that is how internal auditors when conducting performance audits strive to be independent by not avoiding criticisms of the organisation. Credibility is important, as shown in previous studies, as it influences the perception of the quality of internal audits (Roussy & Brivot, 2016) and thus also how stakeholders within as well as outside of the organisation perceive the organisation (Funnell et al, 2016). Consequently, auditors can use de-politicisation as a strategy to counteract the politicisation of the audit process.…”

Section: Discussionmentioning

confidence: 88%

“…The notion that it is not only the auditor and the auditee that influence how the outcome of the audit process is perceived is also supported by Funnell et al. () who also highlight the importance of other stakeholders in the assessment of audit credibility.…”

Section: The Politicisation Of the Audit Processmentioning

confidence: 92%

“…Justesen and Skaerbeak (2010) argue for the need to include all actors involved in the process in the analysis of how performance audits influence organisations. The notion that it is not only the auditor and the auditee that influence how the outcome of the audit process is perceived is also supported by Funnell et al (2016) who also highlight the importance of other stakeholders in the assessment of audit credibility.…”

Section: Credibility Quality and Independence In Internal Audit Promentioning

confidence: 96%

“…This argument is similar to what can be found in the literature and international research on internal audit (Roussy & Brivot, ). Less debated and discussed in Sweden as well as internationally (as pointed out in the beginning of this paper) is how the process is perceived and how the outcome of the audit process (the report and its content) is used by actors within as well as outside the organisation (Justesen and Skaerbeak, ; Funnell et al., ; Roussy & Brivot, ). There are thus reasons to believe that the Swedish system faces problems with lack of independence during the audit process.…”

Section: Performance Auditing In Swedish Local Authoritiesmentioning

confidence: 99%

“…More recent research show that the audit process and the outcome of that process are also of relevance for understanding how audits are used and influence stakeholders' perception of an organisation and auditees (Funnell, Wade, & Jupe, 2016;Justesen & Skaerbeak, 2010). The possibility to influence stakeholders' perception of auditees through internal audit processes and audit reports could increase the interest from governing politicians to either influence the audit process or how the results are presented, especially when the audit process is internal (Kells, 2011;Nickell & Roberts, 2014).…”

Section: Introductionmentioning

confidence: 99%

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Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Thomasson

2018

Financ Acc Manag

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The purpose of this study is to investigate and analyse how the internal audit process as well as the outcome of that process is used for politically reasons. This will be accomplished by applying the political theory of politicisation to the analysis of the internal audit process within Swedish local authorities. By applying the theory of politicisation, this study contributes to our understanding of how the internal audit process is open for the use of (de‐)politicisation as strategies to influence stakeholders’ perception of the audit process as well as the identity and legitimacy of the auditee. Especially interesting is perhaps how politicisation in combination with de‐politicisation can be used to either put emphasis on issues of political relevance or avoid addressing issues that are politically sensitive. Previous research on auditing in public sector organisations has predominately focussed on audit independence and the role of auditors. By applying a new perspective to the role of auditing in public sector organisations and by focussing on the process and the outcome instead of function, this study increases our understanding of auditing in politically governed organisations.

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Section: Discussionmentioning

confidence: 88%

Section: The Politicisation Of the Audit Processmentioning

confidence: 92%

Section: Credibility Quality and Independence In Internal Audit Promentioning

confidence: 96%

Section: Performance Auditing In Swedish Local Authoritiesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Thomasson

2018

Financ Acc Manag

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Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements

Hidayah,

Amyar,

Lowe

2024

Critical Perspectives on Accounting

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Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

Wille

Bovens

2020

Journal of European Integration

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The paper provides a comprehensive assessment of the accountability capacity of the two main EU watchdog institutions. The overarching research question is: how powerful are these watchdog institutions in holding the EU executive to account? The paper presents an expanded analysis of the formal and organisational accountability powers of these EU watchdogs and how these are exercised, based on an indepth case study. We apply an assessment framework of accountability powers developed previously. Both watchdogs have comparable formal powers when it comes to accountability. Despite these similarities, the EO and the ECA differ in their organisational power and in the exercise of their powers. In the organizational dimension, there are differences regarding leadership. In the exercise of power dimension, the EO has increasingly developed standards for good practice with an emphasis on transparency and principles of good administrative behavior, while also using its networks to further improve complaint handling.

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Stakeholder perceptions of performance audit credibility

Cited by 28 publications

References 32 publications

Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements

Watching EU watchdogs assessing the accountability powers of the European Court of auditors and the European Ombudsman

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