What is it about?
We examine the 2001 to 2016 content patterns of the performance audit reports of a national supreme audit institution using topic modeling as the method. In these patterns, professional effectiveness auditing stands out, whereas efficiency auditing is weaker. Other, institutionally conditioned content patterns also appear. We can discern both ascendant, ascendant and stabler content patterns.
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This page is a summary of: The contents of the National Audit Office of Finland performance audits, 2001–2016, Journal of Public Budgeting Accounting & Financial Management, January 2020, Emerald,
DOI: 10.1108/jpbafm-11-2018-0138.
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