Article now out in the Managerial Auditing Joural
Ella Desmedt, Danielle Morin, Valérie Pattyn and Marleen Brans (2017). "Impact of performance audit on the Administration: A Belgian study (2005-2010)", Managerial Auditing Journal, Vol. 32 Iss: 3, forthcoming.
This study of the impact of Belgian Court of Audit on the federal Administration for the 2005 to 2010 period aims to highlight the auditors’ influence on the management of governmental organizations through the performance audits they have been conducting since 1998. A set of ten variables allows us to measure the three types of uses of performance auditors’ work by auditees: instrumental, conceptual and strategic uses.