Public accountability and bureaucratic discretion: Why do internal auditors stretch the boundaries of their role? (Record no. 529683)
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| 000 -LEADER | |
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| fixed length control field | 02213nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250505b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Natan-Krup, Dana and Mizrahi, Shlomo |
| 245 ## - TITLE STATEMENT | |
| Title | Public accountability and bureaucratic discretion: Why do internal auditors stretch the boundaries of their role? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | American Review of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 54(8), Nov, 2024: p.699-716 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Our goal is to identify the factors that encourage internal auditors in the public sector to use their discretion when conducting audits. By investigating multiple relationships between principals and agents, we show how complex structural conditions and accountability pressures influence public auditors’ discretion in the choice of audits they decide to conduct. To test our theoretical model and hypotheses, we created a closed-ended questionnaire distributed to a sample group of Israeli auditors. Our findings reveal a conditional effect between the factors related to the internal and external work environments of internal auditors. Our analysis indicates that internal support for internal auditors’ professional authority is significantly related to their inclination to stretch the boundaries of their role when they strongly believe that their direct principals are concerned about the expectations of the public and the audit committee regarding accountability. Nonetheless, individual auditing experience in the public sector was not significantly related to their professional approach. Our bottom-up approach emphasizes the role of citizens’ democratic awareness and their demand to support the broad scope of gatekeepers, rather than just explanations about the role of elites. Moreover, our conclusions emphasize the role of internal support for the auditors’ professional authority and question the role of their perceived independence in the approach they adopt to auditing.- Reproduced https://journals.sagepub.com/doi/full/10.1177/02750740241265893 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Public sector auditing, Accountability, Principal-agent, Organizational culture, Bureaucratic discretion. |
| 9 (RLIN) | 52665 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | American Review of Public Administration |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2025-05-05 | 54(8), Nov, 2024: p.699-716 | AR135585 | 2025-05-05 | Articles |