The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media?

Financial Accountability & Management (Forthcoming)

24 Pages Posted: 22 Jan 2013 Last revised: 23 Jan 2013

See all articles by Louise Bringselius

Louise Bringselius

Lund University School of Economics and Management

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Date Written: October 5, 2012

Abstract

Maximising media coverage is one way for Supreme Audit Institutions (SAIs) to account for themselves and it has been argued that SAIs can become independent partners with the media. This strategy may appear appealing in particular when a response to audits is not compulsory. However, based on a case study of the Swedish National Audit Office (SNAO) in the years 2003-2007, this paper shows that several risks follow from a dissemination strategy focused on maximising media coverage. For example, it may result in an overly critical position in relation to the Executive, thereby challenging both SAI neutrality and SAI independence.

Keywords: National audit office, independence, media, communication, state auditing

JEL Classification: M4

Suggested Citation

Bringselius, Louise, The Dissemination of Results from Supreme Audit Institutions: Independent Partners with the Media? (October 5, 2012). Financial Accountability & Management (Forthcoming), Available at SSRN: https://ssrn.com/abstract=2204383

Louise Bringselius (Contact Author)

Lund University School of Economics and Management ( email )

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