Autonomous bureaucrats in independent bureaucracies? Loyalty perceptions within supreme audit institutions

Alketa Peci · Osvaldo Cristian Rudloff Pulgar

15 citations0/0 files storedPublic Management Review

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Public Policy and Administration Research Administrative Law and Governance Auditing, Earnings Management, Governance

Abstract

The independence of Supreme Audit Institutions (SAIs) is essential to their effectiveness, yet the actual autonomy of SAIs auditors can be questioned. To whom do SAI officials owe their loyalty? To what extent are their loyalty perceptions reflected in their auditing reports? Our comparative study triangulates interviews, direct observations, and documents and, based on Q methodology, constructs four types of SAI officials who disavow traditional loyalties to political appointees or external stakeholders but abide to Constitutional and professional rules as well as to their respective audit institutions. Loyalty perceptions reflect SAIs’ associational contexts and are related to different work outcomes.

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References

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2024Public accountability and auditing: Why and when do state auditors conduct broad audits?2025Putting auditing in the context of democratic governance: the question of auditing discretion from the public’s perspective 2026How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective

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