{"id":449,"date":"2020-01-29T08:56:00","date_gmt":"2020-01-29T08:56:00","guid":{"rendered":"http:\/\/blogg.sh.se\/forvaltningsakademin\/?p=449"},"modified":"2020-01-29T10:30:53","modified_gmt":"2020-01-29T10:30:53","slug":"the-role-of-transparency-in-auditing-artikel-i-vetenskaplig-tidskrift-refereegranskad-forfattare-jenny-de-fine-licht-forvaltningshogskolan-publikationsar-2019publicerad-i-financial-accountability","status":"publish","type":"post","link":"https:\/\/blogg.sh.se\/forvaltningsakademin\/artikel\/the-role-of-transparency-in-auditing-artikel-i-vetenskaplig-tidskrift-refereegranskad-forfattare-jenny-de-fine-licht-forvaltningshogskolan-publikationsar-2019publicerad-i-financial-accountability\/","title":{"rendered":"The Role of Transparency in Auditing Artikel i vetenskaplig tidskrift, refereegranskad F\u00f6rfattare Jenny De Fine Licht | F\u00f6rvaltningsh\u00f6gskolan Publikations\u00e5r 2019Publicerad i Financial Accountability &#038; Management , 35 (3), 233-245"},"content":{"rendered":"\n<p>SammanfattningThe concepts of auditing and transparency frequently appear in discussions about contemporary public\u2010sector 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\u2014where transparency often justifies auditing\u2014while the latter often appears in the transparency literature. By proposing a distinction between \u201craw transparency\u201d and \u201crefined transparency,\u201d this paper strives to increase conceptual clarity and establish a theoretical basis for various auditing activities.L\u00e4nkar<\/p>\n\n\n\n<ul><li><a target=\"_blank\" href=\"https:\/\/doi.org\/10.1111\/faam.12193\" rel=\"noreferrer noopener\">https:\/\/doi.org\/10.1111\/faam.12193<\/a><\/li><\/ul>\n\n\n\n<p>E-ISSN1468-0408\u00c4mnesord<\/p>\n\n\n\n<ul><li>SAMH\u00c4LLSVETENSKAP | Statsvetenskap | Studier av offentlig f\u00f6rvaltning<\/li><\/ul>\n\n\n\n<p>Spr\u00e5kEngelskaPublikations-ID274021Identifikatorer<\/p>\n\n\n\n<ul><li>Scopus-ID: 85064703937<\/li><li>DOI:&nbsp;<a href=\"https:\/\/doi.org\/10.1111\/faam.12193\">https:\/\/doi.org\/10.1111\/faam.12193<\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>SammanfattningThe concepts of auditing and transparency frequently appear in discussions about contemporary public\u2010sector 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\u2014where [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[42,8],"_links":{"self":[{"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/posts\/449"}],"collection":[{"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/comments?post=449"}],"version-history":[{"count":1,"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/posts\/449\/revisions"}],"predecessor-version":[{"id":450,"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/posts\/449\/revisions\/450"}],"wp:attachment":[{"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/media?parent=449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/categories?post=449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogg.sh.se\/forvaltningsakademin\/wp-json\/wp\/v2\/tags?post=449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}