Fighting or supporting corruption? The role of public sector audit organizations in Brazil
Tài liệu tham khảo
Alston, 2016
Aquino, 2021, Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil, Accounting, Organizations and Society
Arantes, 2005, A imagem dos Tribunais de Contas subnacionais, Revista do Serviço Público, 56, 57, 10.21874/rsp.v56i1.217
Ashforth, 2008, Re-viewing organizational corruption, Academy of Management Review, 33, 670, 10.5465/amr.2008.32465714
Avritzer, 2011
Azambuja, 2018, Aprovação de contas municipais com irregularidades gravíssimas: Quando a auditoria técnica não é suficiente, Revista de Contabilidade e Organizações, 12, e149212, 10.11606/issn.1982-6486.rco.2018.149212
Azevedo, 2018, O distanciamento entre as normas de auditoria e as práticas nos Tribunais de Contas, Revista Sociedade, Contabilidade e Gestão, 13, 9, 10.21446/scg_ufrj.v13i2.13665
2000
Biernacki, 1981, Snowball sampling: problems and techniques of chain referral sampling, Sociological Methods & Research, 10, 10.1177/004912418101000205
Blanco, 2017, Of distributive politics and pork barrel system: Why not epistemic governance approach?, International Journal of Public Administration, 40, 89, 10.1080/01900692.2015.1072553
Blume, 2011, Does organizational design of supreme audit institutions matter? A cross-country assessment, European Journal of Political Economy, 27, 215, 10.1016/j.ejpoleco.2010.07.001
Bogner, A., Littig, B., & Menz, W. (2009). Introduction: Expert interviews – An introduction to a new methodological debate. In Bogner, A., Littig, B., Menz, W. (eds) Interviewing experts. Research Methods Series. (pp. 1–13). London: Palgrave Macmillan.
Bonollo, 2019, Measuring supreme audit institutions’ outcomes: Current literature and future insights, Public Money and Management, 39, 468, 10.1080/09540962.2019.1583887
Bowen, 2008, Content analysis, 689
Brass, 1998, Relationships and unethical behavior: A social network perspective, The Academy of Management Review, 23, 14, 10.2307/259097
Braun, 2006, Using thematic analysis in psychology, Qualitative Research in Psychology, 3, 77, 10.1191/1478088706qp063oa
Buscaglia, 2011, On best and not so good practices for addressing high-level corruption worldwide: An empirical assessment, 453
Caramanis, 2008, Audit effort and earnings management, Journal of Accounting and Economics, 45, 116, 10.1016/j.jacceco.2007.05.002
Castro, 2017, Contextual “readiness” for institutional work. A study of the fight against corruption in Brazil, Journal of Management Inquiry, 26, 351, 10.1177/1056492617696887
Cooper, 2013, Fraud in accounting, organizations and society: Extending the boundaries of research, Accounting, Organizations and Society, 38, 440, 10.1016/j.aos.2013.11.001
Choi, 2010, Professionals or politicians: The uncertain empirical case for an elected rather than appointed judiciary, Journal of Law, Economics, and Organization, 26, 290, 10.1093/jleo/ewn023
Christians, 2000, Ethics and politics in qualitative research, 133
Cialdini, 2019, How bad apples promote bad barrels: Unethical leader behavior and the selective attrition effect, Journal of Business Ethics
Couto, 1995, Governando a Cidade? A força e a fraqueza da Câmara Municipal, São Paulo em Perspectiva, 9, 57
Courtois, 2017, The “normalization” of deviance: A case study on the process underlying the adoption of deviant behavior, Auditing: A Journal of Practice & Theory, 36, 15, 10.2308/ajpt-51665
DeAngelo, 1981, Auditor size and audit quality, Journal of Accounting and Economics, 3, 183, 10.1016/0165-4101(81)90002-1
De Graaf, 2007, Causes of corruption: Towards a contextual theory of corruption, Public Administration Quarterly, 31, 39
Dye, K. M. & Stapenhurst, R. (1998). Pillars of Integrity: The importance of supreme audit institutions in curbing corruption. Economic Development Institute of the World Bank. http://documents.worldbank.org/curated/en/199721468739213038/Pillars-of-integrity-the-importance-of-Supreme-Audit-Institutions-in-curbing-corruption. Accessed 20 November, 2020.
Ezennia, 2016, The modus operandi of the international criminal court system: An impartial or a selective justice regime?, International Criminal Law Review, 16, 448, 10.1163/15718123-01603006
DFID. Department for International Development, 2004
Everett, 2007, Accounting and the global fight against corruption, Accounting, Organizations and Society., 32, 513, 10.1016/j.aos.2006.07.002
Farquharson, 2005, A different kind of snowball: Identifying key policymakers, International Journal of Social Research Methodology, 8, 345, 10.1080/1364557042000203116
Fernandes, 2018, Estrutura de funcionamento e mecanismos de interação social nos Tribunais de Contas Estaduais, Revista do Serviço Público, 69, 123, 10.21874/rsp.v69i0.3585
Flick, 2013
Fleming, 2014, Power in management and organization science, Academy of Management Annals, 8, 237, 10.5465/19416520.2014.875671
Funnell, 1994, Independence and the public sector auditor in Britain: Constitutional keystone or a case of reified imagery, ABACUS, 30, 175, 10.1111/j.1467-6281.1994.tb00349.x
Gendron, 2001, In the name of accountability. State auditing, independence and new public management, Accounting, Auditing & Accountability Journal, 14, 278, 10.1108/EUM0000000005518
2010
Gloppen, 2014, Courts, corruption and judicial independence
Gustavson, 2013, Can auditing generate trust? The organization of auditing and the quality of government, 41
Gustavson, 2016, Organizing the audit society: Does good auditing generate less public sector corruption?, Administration & Society, 50, 1508, 10.1177/0095399716674306
Grajzl, 2020, Multi-court judging and judicial productivity in a career judiciary: Evidence from Nepal, International Review of Law and Economics, 61, 105888, 10.1016/j.irle.2020.105888
Grasso, 2001, The auditing of public policy and the politics of auditing: The U.S. GAO and Israel’s State Comptroller, Governance, 14, 1, 10.1111/0952-1895.00149
Hay, 2018, The value of public sector audit: Literature and history, Journal of Accounting Literature, 40, 1, 10.1016/j.acclit.2017.11.001
Hidalgo, 2016, Can politicians police themselves? Natural experimental evidence from Brazil’s Audit Courts, Comparative Political Studies, 49, 1739, 10.1177/0010414015626436
Intercept Brasil (2019). As mensagens secretas da Lava-Jato Accessed 20 November, 2020, https://theintercept.com/series/mensagens-lava-jato.
INTOSAI - International Organization of Supreme Audit Institutions. (2011) Declaración de Lima Accessed 20 November, 2020. http://www.intosai.org/es/issai-executive-summaries/detail/detail/News/issai-1-la-declaracion-de-lima.html.
Isaksson, 2012, Institution building with limited resources: Establishing a supreme audit institution in Rwanda, World Development, 40, 1870, 10.1016/j.worlddev.2012.04.021
Jancsics, 2019, Corruption as resource transfer: An interdisciplinary synthesis, Public Administration Review., 79, 523, 10.1111/puar.13024
Jávor, 2016, The role of power in organizational corruption: An empirical study, Administration and Society, 48, 527, 10.1177/0095399713514845
Jeppesen, 2018, The role of auditing in the fight against corruption, British Accounting Review, 51, 100798, 10.1016/j.bar.2018.06.001
Johnsen, 2019, Public sector audit in contemporary society: A short review and introduction, Financial Accountability & Management, 35, 121, 10.1111/faam.12191
Johnston, 2005
Johnston, 2008, Japan, Korea, the Philippines, China: Four syndromes of corruption, Crime, Law and Social Change, 49, 205, 10.1007/s10611-007-9095-z
Kayrak, 2008, Evolving challenges for supreme audit institutions in struggling with corruption, Journal of Financial Crime, 15, 60, 10.1108/13590790810841707
Khan, 2012, The sociology of elites, Annual Review of Sociology, 38, 361, 10.1146/annurev-soc-071811-145542
Kish-Gephart, 2010, Bad apples, bad cases, and bad barrels: Meta-Analytic evidence about sources of unethical decisions at work, Journal of Applied Psychology, 95, 1, 10.1037/a0017103
Klitgaard, 1988
Kowal, 2013, Transcription as a crucial step of data analysis, 64
Lancaster, 2017, Confidentiality, anonymity and power relations in elite interviewing: Conducting qualitative policy research in a politicised domain, International Journal of Social Research Methodology, 20, 93, 10.1080/13645579.2015.1123555
Lassou, 2020, How the colonial legacy frames state audit institutions in Benin that fail to curb corruption, Critical Perspectives on Accounting, 78, 102168, 10.1016/j.cpa.2020.102168
Lazzarini, 2018
Levine, 2005, The corrupt organization, Human Relations, 58, 723, 10.1177/0018726705057160
Limongi, 1998, Bases institucionais do presidencialismo de coalizão, Lua Nova: Revista de Cultura e Política, 81, 10.1590/S0102-64451998000200005
Lino, 2019
Lino, 2018, The diversity of the Brazilian regional audit courts on government auditing, Revista Contabilidade & Finanças, 29, 26, 10.1590/1808-057x201803640
Lino, 2020, Organizational wrongdoing in courts of accounts, Journal of Public Administration, 54, 220
Loureiro, 2009, Democratização e reforma do Estado: O desenvolvimento institucional dos tribunais de contas no Brasil recente, Journal of Public Administration, 43, 739
Manning, 2002
McKinnon, 1988, Reliability and validity in field research: Some strategies and tactics, Accounting, Auditing & Accountability Journal, 1, 34, 10.1108/EUM0000000004619
Melo, 2009, Political and institutional checks on corruption: Explaining the performance of Brazilian audit institutions, Comparative Political Studies, 42, 1217, 10.1177/0010414009331732
Merriam-Webster. (2021). Quid pro quo. In Merriam-Webster.com dictionary. Retrieved September 5, 2021, from https://www.merriam-webster.com/dictionary/quid%20pro%20quo.
Meza, 2020, Corruption consolidation in local governments: A grounded analytical framework, Public Administration, 99, 530, 10.1111/padm.12698
Morin, 2010, Welcome to the court…, International Review of Administrative Sciences, 76, 25, 10.1177/0020852309359043
Neu, 2013, Internal auditing and corruption within government: The case of the Canadian Sponsorship Program, Contemporary Accounting Research, 30, 1223, 10.1111/j.1911-3846.2012.01195.x
Neu, 2013, Accounting and networks of corruption, Accounting, Organizations and Society, 38, 505, 10.1016/j.aos.2012.01.003
Neu, 2015, Preventing corruption within government procurement: Constructing the disciplined and ethical subject, Critical Perspectives on Accounting, 28, 49, 10.1016/j.cpa.2014.03.012
Nielsen, 2003, Corruption networks and implications for ethical corruption reform, Journal of Business Ethics, 42, 125, 10.1023/A:1021969204875
Nowell, 2018, A reviewer’s guide to qualitative rigor, Journal of Public Administration Research and Theory, 29, 348, 10.1093/jopart/muy052
Nunes, 2019, The Courts of Accounts on the interpretation of the Fiscal Responsibility Law, Revista de Contabilidade e Organizações, 13
O’Donell, 1998, Accountability horizontal e novas poliarquias, Lua Nova, 44, 27, 10.1590/S0102-64451998000200003
OECD, 2020
O Globo (2017). TCU e TCEs têm 41 integrantes investigados Accessed 20 November, 2020, https://oglobo.globo.com/brasil/tcu-tces-tem-41-integrantes-investigados-21518437.
Paiva, 2014, Quem são os conselheiros dos Tribunais de Contas, Transparência Brasil, 1
Palmer, 2008, Extending the process model of collective corruption, Research in Organizational Behavior, 28, 107, 10.1016/j.riob.2008.04.005
Palmer, 2017, Institutions, institutional theory and organizational wrongdoing, 737
Pierre, 2019, How do supreme audit institutions manage their autonomy and impact? A comparative analysis, Journal of European Public Policy, 26, 226, 10.1080/13501763.2017.1408669
Pinto, 2008, Corrupt organizations or organizations of corrupt individuals? Two types of organization-level corruption, Academy of Management Review, 33, 685, 10.5465/amr.2008.32465726
Posner, 2014, Audit institutions, 488
Power, 1997
Praça, 2011, Political appointments and coalition management in Brazil, 2007–2010, Journal of Politics in Latin America, 3, 141, 10.1177/1866802X1100300205
Prosecutors’ General Report (2018). http://www.mpf.mp.br. Accessed 20 November, 2020.
Radcliffe, 1997, Competing rationalities in “special” government audits: The case of NovAtel, Critical Perspectives on Accounting, 8, 343, 10.1006/cpac.1996.0115
Rahaman, 2009, Independent financial auditing and the crusade against government sector financial mismanagement in Ghana, Qualitative Research in Accounting & Management, 6, 224, 10.1108/11766090910989509
Raile, 2011, The executive toolbox: Building legislative support in a multiparty presidential regime, Political Research Quarterly, 64, 323, 10.1177/1065912909355711
Rapley, 2013, Sampling strategies in qualitative research, 49
Reichborn-Kjennerud, 2019, Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis, The British Accounting Review, 51, 100842, 10.1016/j.bar.2019.100842
Reichertz, 2013, Induction, deduction and abduction, 123
Roberts, 2015, The “subject” of corruption, Critical Perspectives on Accounting, 28, 82, 10.1016/j.cpa.2015.01.010
da Rocha, 2020, Insulated and undemocratic: The (im)possibility of social accountability in Brazilian courts of accounts, Journal of Public Administration, 54, 201
Rodrigues, 2020, From caciques and godfathers to second-order corruption, Journal of Management Inquiry, 1
Rose-Ackerman, 1999
Rose-Ackerman, 2007, 15
Ryan, 2003, Techniques to identify themes, Field Methods, 15, 85, 10.1177/1525822X02239569
Sakai, 2016, Quem são os conselheiros dos Tribunais de Contas, Transparência Brasil, 1
Samsonova-Taddei, 2013, Social relations and the differential local impact of global standards: The case of international standards on auditing, Abacus, 49, 506, 10.1111/abac.12017
Sandes-Freitas, 2017, Ultra)presidencialismo de coalizão estadual: Uma análise a partir dos casos de São Paulo e do Piauí (1995–2010), Cadernos Adenauer, 18, 119
Santiso, 2015, Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget, Brazilian Journal of Political Economy, 35, 601, 10.1590/0101-31572015v35n03a12
Saunders, 2018, Saturation in qualitative research: Exploring its conceptualization and operationalization, Quality & Quantity, 52, 1893, 10.1007/s11135-017-0574-8
Schreier, 2014, Qualitative Content Analysis, 170
Seyfried, 2016, Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions: Evidence from the German federal states (1991–2011), Managerial Auditing Journal, 31, 492, 10.1108/MAJ-03-2015-1168
Sikka, 2015, The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects, Critical Perspectives on Accounting, 28, 62, 10.1016/j.cpa.2015.01.008
Souryal, 2001, The rhetoric of personal loyalty to superiors in criminal justice agencies, Journal of Criminal Justice, 29, 543, 10.1016/S0047-2352(01)00116-7
Speck, B. W. (2011). Auditing institutions. In Power, T. J. & Taylor, M. M. (Orgs.), Corruption and democracy in Brazil: The struggle for accountability (127–161). University of Notre Dame Press.
Stapenhurst, R., & Titsworth, J. (2001). Features and functions of supreme audit institutions Washington, DC: World Bank PREM Note 59.
Tackett, 2010, Bribery and corruption, The Journal of Corporate Accounting & Finance, 21, 5, 10.1002/jcaf.20589
Taylor, M. M. (2018). A corrupção e as reformas anticorrupção no Brasil: um longo caminho. In Seligman, M. & Mello, F. (Eds). Lobby Desvendado. Democracia, Políticas Públicas e Corrupção no Brasil Contemporâneo. (pp. 94-126). Rio de Janeiro: Record.
Teixeira, 2017, Os Tribunais de Contas e o controle dos controladores, 203
Weaver-Hightower, 2019
Zyglidopoulos, 2016, Toward a theory of second-order corruption, Journal of Management Inquiry, 25, 3, 10.1177/1056492615579914
Zyglidopoulos, 2017, Expanding research on corporate corruption, management, and organizations, Journal of Management Inquiry, 26, 247, 10.1177/1056492617706648