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Keywords: SAI models
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Journal Articles
Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (4): 474–492.
Published: 10 August 2022
... according to the Anglo-Saxon philosophy achieved better scores than judicial SAIs for all indexes, and the difference was statistically significant. This result confirms the results of previous studies; however, one single common SAI model worldwide is not necessarily the optimal solution for fighting...
