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This paper discusses the major trends in scholarship about the governance function of auditing, the role of government auditing in identifying and inhibiting corruption, the relevant function that government auditing has in the public sphere, and the decisive role of CSOs in handling corruption in transitional democracies. My analysis complements the growing literature on the discouraging result of government auditing, the consequences of corruption on individual political views and conduct, and the connection between government auditing and corruption control. The findings of this study have implications for the economic effects of government auditing, the function of government auditing in the struggle against corruption, and the supervision and assessment role of government auditing. JEL Codes: D73; H83; M42 Keywords: government auditing; corruption control; public sector
Economics, Management, and Financial Markets – Addleton Academic Publishers
Published: Jan 1, 2014
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