Document Database

Academic Articles

Academic articles related to SAI Independence

Supreme audit instituions have increasingly become a central focus for academic research papers in the fields of social sciences, public policy, public financial management, public administration, and anti-corruption studies.

The SIRC is currently developing a database of journal articles which are in some way relevant to the topic of SAI independence. These can be articles analyising SAI independence itself, or articles which focus on related topics, such as how effective and independence SAIs contribute to good governance, improved public financial management, and anti-corruption efforts. The database also includes articles which explore the ongoing challenges facing SAIs and SAI independence, and the areas in which additional work remains for SAIs to completely full their mandate and deliver full value to citizens.

Articles in the database are organized by accessability and are divided into two categories: open-access and non-open access. For the open-access articles, where possible, we have sought to include a full copy of the article (in PDF format) on the SIRC. For the non-open-access articles, we have provided links to the journal site where you can explore options of accessing the article.

We hope the database can serve as a useful reference point for researchers studying the topic of SAI independence, as well as for other actors who work with SAIs in some capapcity and could benefit from exploring research on SAIs.

In order to help reders navigate the article collection and research landscape, the SIRC is currently working on a comprehensive literature review on SAI independence, which we aim to have available by December 2020.