Research on the Contribution of Supreme Audit Institutions to Government Efficiency and to Corruption Perception
Author:
Univ. Prof. Ion PEREČ, Ph. D.; Dana Simona GHERAI, Ph. D. Student; Univ. Lecturer Diana Elisabeta BALACIU, Ph. D.
JEL:
M42, M48
DOI:
Keywords:
public external audit, government effectiveness, corruption perception index
Abstract:
This empirical study explores the external public audit and the correlation between government efficiency and corruption perception in the Member States of the European Union. The results documented are threefold as following: existence of supreme audit institutions positively influence government effectiveness; existence of supreme audit institutions adversely affect the level of perception of corruption and not least, government efficiency is positively associated with the perception of corruption. The main contribution to the literature comes through the first study that analyzes the perception of corruption by external public auditing in all supreme audit institutions of the European Union. \r\n