The Role of Transparency in Auditing Artikel i vetenskaplig tidskrift, refereegranskad Författare Jenny De Fine Licht | Förvaltningshögskolan Publikationsår 2019Publicerad i Financial Accountability & Management , 35 (3), 233-245
SammanfattningThe concepts of auditing and transparency frequently appear in discussions about contemporary public‐sector challenges, but the relationship between them rarely has been examined. This paper argues that transparency might be viewed as both an effect of auditing and a prerequisite for auditing. Broadly speaking, the former tends to be articulated more in the auditing literature—where transparency often justifies auditing—while the latter often appears in the transparency literature. By proposing a distinction between “raw transparency” and “refined transparency,” this paper strives to increase conceptual clarity and establish a theoretical basis for various auditing activities.Länkar
E-ISSN1468-0408Ämnesord
- SAMHÄLLSVETENSKAP | Statsvetenskap | Studier av offentlig förvaltning
SpråkEngelskaPublikations-ID274021Identifikatorer
- Scopus-ID: 85064703937
- DOI: https://doi.org/10.1111/faam.12193