Table 1 Overview of the papers included... | Emerald Publishing

Table 1

Overview of the papers included in the Special Issue

Article	SAI context	Methodology	Finding
Ferry et al. (2023)	125 Full Members INTOSAI	Surveys, documentation review, and workshops	Audit and accountability arrangements of SAIs are influenced by INTOSAI's global voice, SAI organization, the regulatory context
Hancu-Budui and Zorio-Grima (2023)	28 National SAIs and the ECA.	multidimensional scaling and regressive ordinary least square (OLS) and logistic models	Several distinct clusters of similar SAIs across Europe
Kontogeorga and Papapanagiotou (2023)	SAIs of the 37 OECD member states	Categorise SAIs into two groups: judicial and nonjudicial. Apply the Mann–Whitney U test to test for differences in the two categories	The control of corruption is stronger and the perceived level of corruption is lower in countries with the nonjudicial model SAIs. No significant difference in the confidence in national government between the two groups
Uman et al. (2023)	ECA from inception to 2019	Visual Accounting Methodology	ECA positions itself as a social and human actor and opts for a social actorhood over a professional actorhood
Dionisijev et al. (2023)	The SAI in the Republic of North Macedonia	Surveys, and secondary data collected from the website of the SAO of the Republic of North Macedonia	The State Audit Office in the Republic of North Macedonia has grown substantially over the last 20 years. However, a considerable number of audit recommendations are not being implemented

Article	SAI context	Methodology	Finding
Ferry et al. (2023)	125 Full Members INTOSAI	Surveys, documentation review, and workshops	Audit and accountability arrangements of SAIs are influenced by INTOSAI's global voice, SAI organization, the regulatory context
Hancu-Budui and Zorio-Grima (2023)	28 National SAIs and the ECA.	multidimensional scaling and regressive ordinary least square (OLS) and logistic models	Several distinct clusters of similar SAIs across Europe
Kontogeorga and Papapanagiotou (2023)	SAIs of the 37 OECD member states	Categorise SAIs into two groups: judicial and nonjudicial. Apply the Mann–Whitney U test to test for differences in the two categories	The control of corruption is stronger and the perceived level of corruption is lower in countries with the nonjudicial model SAIs. No significant difference in the confidence in national government between the two groups
Uman et al. (2023)	ECA from inception to 2019	Visual Accounting Methodology	ECA positions itself as a social and human actor and opts for a social actorhood over a professional actorhood
Dionisijev et al. (2023)	The SAI in the Republic of North Macedonia	Surveys, and secondary data collected from the website of the SAO of the Republic of North Macedonia	The State Audit Office in the Republic of North Macedonia has grown substantially over the last 20 years. However, a considerable number of audit recommendations are not being implemented

Source(s): Author's own creation