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Author Santiso, Carlos.

Title The political economy of government auditing : financial governance and the rule of law in Latin America and beyond / Carlos Santiso
Published Abingdon [England] ; New York : Routledge-Cavendish, 2009
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Description 1 online resource (xxv, 174 pages) : illustrations
Series Law, development and globalization
Law, development and globalization.
Contents Budget institutions and financial governance -- Political economy of budget oversight and external auditing -- Institutional arrangements for external auditing -- The board model and the case of Argentina -- The court model and the case of Brazil -- The monocratic model and the case of Chile -- Government auditing in transition -- Conclusions : auditing, accountability and anticorruption
Summary The Political Economy of Government Auditing addresses the elusive quest for greater transparency and accountability in the management of public finances in emerging economies; and, more specifically, it examines the contribution of autonomous audit agencies (AAAs) to the fight against corruption and waste. Whilst the role of audit agencies in curbing corruption is increasingly acknowledged, there exists little comparative work on their institutional effectiveness. Addressing the performance of AAAs in emerging economies, Carlos Santiso pursues a political economy perspective t
Notes "A GlassHouse book."
Bibliography Includes bibliographical references (pages 154-168) and index
Notes Print version record
Subject Finance, Public -- Accounting -- Law and legislation -- Latin America
Finance, Public -- Latin America -- Accounting
BUSINESS & ECONOMICS -- Accounting -- Governmental.
Finance, Public -- Accounting -- Law and legislation.
Finance, Public -- Accounting.
Latin America.
Genre/Form Electronic books
Form Electronic book
ISBN 0203091868