{"id":"https://openalex.org/W4290735360","doi":"https://doi.org/10.1108/jpbafm-08-2021-0131","title":"Auditing ethics and corruption: \u03bfld challenges and new trends for Supreme audit institutions in turbulent times","display_name":"Auditing ethics and corruption: \u03bfld challenges and new trends for Supreme audit institutions in turbulent times","publication_year":2022,"publication_date":"2022-08-09","ids":{"openalex":"https://openalex.org/W4290735360","doi":"https://doi.org/10.1108/jpbafm-08-2021-0131"},"language":"en","primary_location":{"id":"doi:10.1108/jpbafm-08-2021-0131","doi":"https://doi.org/10.1108/jpbafm-08-2021-0131","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jpbafm-08-2021-0131","pdf_url":null,"source":{"id":"https://openalex.org/S2912564958","display_name":"Journal of Public Budgeting Accounting & Financial Management","issn_l":"1096-3367","issn":["1096-3367","1945-1814"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Budgeting, Accounting & Financial Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045741646","display_name":"\u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03b1 \u039a\u03bf\u03bd\u03c4\u03cc\u03b3\u03b5\u03c9\u03c1\u03b3\u03b1","orcid":"https://orcid.org/0000-0002-9830-324X","observed_orcids":["https://orcid.org/0000-0002-9830-324X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Georgia Kontogeorga","raw_affiliation_strings":["Hellenic Court of Audit, Athens, Greece"],"raw_orcid":"https://orcid.org/0000-0002-9830-324X","affiliations":[{"raw_affiliation_string":"Hellenic Court of Audit, Athens, Greece","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053599568","display_name":"Anna Papapanagiotou","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Anna Papapanagiotou","raw_affiliation_strings":["Hellenic Court of Audit, Athens, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hellenic Court of Audit, Athens, Greece","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.0056,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.95073463,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"35","issue":"4","first_page":"474","last_page":"492"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.6797000169754028,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.6797000169754028,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12986","display_name":"Administrative Law and Governance","score":0.15000000596046448,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.060600001364946365,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/supreme-audit-institutions","display_name":"supreme audit institutions","score":0.9599999785423279},{"id":"https://openalex.org/keywords/auditing-ethics","display_name":"audit ethics","score":0.9570000171661377},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.9580000042915344},{"id":"https://openalex.org/keywords/trust-in-government","display_name":"public trust in government","score":0.8870000243186951},{"id":"https://openalex.org/keywords/organizational-structure","display_name":"organizational structure","score":0.8859999775886536},{"id":"https://openalex.org/keywords/anglo-saxon-model","display_name":"Anglo-Saxon model","score":0.9459999799728394},{"id":"https://openalex.org/keywords/corruption-index","display_name":"corruption index","score":0.675000011920929},{"id":"https://openalex.org/keywords/oecd-countries","display_name":"OECD countries","score":0.640999972820282}],"concepts":[{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.7448388934135437},{"id":"https://openalex.org/C197487636","wikidata":"https://www.wikidata.org/wiki/Q49892","display_name":"Presidential system","level":3,"score":0.694589376449585},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6525093913078308},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5114516019821167},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5106363892555237},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4851466119289398},{"id":"https://openalex.org/C2778272461","wikidata":"https://www.wikidata.org/wiki/Q190752","display_name":"Supreme court","level":2,"score":0.48150476813316345},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.4524867832660675},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4429372251033783},{"id":"https://openalex.org/C182566","wikidata":"https://www.wikidata.org/wiki/Q759524","display_name":"Organizational structure","level":2,"score":0.4324144721031189},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4295642077922821},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3778103291988373},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3474099636077881},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3042685389518738},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24579837918281555},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/jpbafm-08-2021-0131","doi":"https://doi.org/10.1108/jpbafm-08-2021-0131","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jpbafm-08-2021-0131","pdf_url":null,"source":{"id":"https://openalex.org/S2912564958","display_name":"Journal of Public Budgeting Accounting & Financial Management","issn_l":"1096-3367","issn":["1096-3367","1945-1814"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Budgeting, Accounting & Financial Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:jpbafm:jpbafm-08-2021-0131","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-08-2021-0131/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.9595999717712402}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W1488344012","https://openalex.org/W1915058419","https://openalex.org/W2003956254","https://openalex.org/W2019395133","https://openalex.org/W2035936546","https://openalex.org/W2038970520","https://openalex.org/W2062812660","https://openalex.org/W2070706475","https://openalex.org/W2104097327","https://openalex.org/W2119249938","https://openalex.org/W2127999605","https://openalex.org/W2189821821","https://openalex.org/W2412247133","https://openalex.org/W2503418975","https://openalex.org/W2535830008","https://openalex.org/W2586791303","https://openalex.org/W2612387791","https://openalex.org/W2767333959","https://openalex.org/W2968582400","https://openalex.org/W3087664204","https://openalex.org/W3095239477","https://openalex.org/W3123282572","https://openalex.org/W3167767085","https://openalex.org/W3174382510","https://openalex.org/W3176224892","https://openalex.org/W3209767105","https://openalex.org/W4236969635","https://openalex.org/W4239262613","https://openalex.org/W4245382713","https://openalex.org/W4248057940","https://openalex.org/W4249036163","https://openalex.org/W4254112834","https://openalex.org/W4255030861","https://openalex.org/W4400752326"],"related_works":["https://openalex.org/W2062812660","https://openalex.org/W2035936546","https://openalex.org/W2765724138","https://openalex.org/W2810496107","https://openalex.org/W1550220320","https://openalex.org/W4323266808","https://openalex.org/W1572105229","https://openalex.org/W2968582400","https://openalex.org/W2347061043","https://openalex.org/W7112474038"],"abstract_inverted_index":{"Purpose":[0],"The":[1,43,111,163],"purpose":[2],"of":[3,17,30,36,77,143,165,184],"this":[4,166,197],"paper":[5,167],"is":[6,153,168],"to":[7,24,56,119],"examine":[8],"how":[9],"Supreme":[10],"audit":[11],"institutions":[12],"(SAIs)":[13],"address":[14],"the":[15,27,34,60,68,75,84,120,133,141,156,193],"issue":[16],"auditing":[18],"ethical":[19],"cases":[20],"and,":[21],"more":[22],"specifically,":[23],"research":[25,113,190],"whether":[26],"organizational":[28,53],"structure":[29,54],"an":[31],"SAI":[32,150],"affects":[33],"variables":[35],"\u201ccorruption\u201d":[37],"and":[38,63,70,102,108,132,171,176],"\u201ctrust":[39],"in":[40,196],"government.\u201d":[41],"Design/methodology/approach":[42],"authors":[44,85],"categorized":[45],"SAIs":[46,116,128],"into":[47],"two":[48,57],"groups":[49],"depending":[50],"on":[51],"their":[52,87],"according":[55,118],"divergent":[58],"philosophies:":[59],"court":[61],"(French)":[62],"Anglo-Saxon":[64,121],"models.":[65],"These":[66],"reflect":[67],"presidential":[69],"parliamentary":[71],"systems,":[72],"respectively.":[73],"Given":[74],"lack":[76],"a":[78,169,182],"common":[79,149],"definition":[80],"for":[81,92,99,129,159,174],"these":[82],"concepts,":[83],"tested":[86],"results":[88,142],"using":[89],"several":[90],"indexes":[91],"corruption":[93],"by":[94,191],"examining":[95],"OECD":[96],"(The":[97],"Organisation":[98],"Economic":[100],"Co-operation":[101],"Development)":[103],"Member":[104],"countries":[105],"between":[106],"2015":[107],"2019.":[109],"Findings":[110],"authors\u2019":[112],"showed":[114],"that":[115],"organized":[117],"philosophy":[122],"achieved":[123],"better":[124],"scores":[125],"than":[126],"judicial":[127],"all":[130],"indexes,":[131],"difference":[134],"was":[135],"statistically":[136],"significant.":[137],"This":[138],"result":[139],"confirms":[140],"previous":[144],"studies;":[145],"however,":[146],"one":[147,173],"single":[148],"model":[151],"worldwide":[152],"not":[154],"necessarily":[155],"optimal":[157],"solution":[158],"fighting":[160],"corruption.":[161],"Originality/value":[162],"topic":[164],"challenging":[170],"promising":[172],"scholars":[175],"practitioners":[177],"alike,":[178],"as":[179],"it":[180],"combines":[181],"review":[183],"SAIs'":[185],"community":[186],"practices":[187],"with":[188],"academic":[189],"expanding":[192],"scant":[194],"literature":[195],"field.":[198]},"counts_by_year":[{"year":2026,"cited_by_count":10},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-08-09T00:00:00"}