Harun, Harun, Carter, David, and Suhab, Sultan (2024) New development: 'Auditor opinions for sale' — when privatization meets the cultural ecology of corruption. Public Money & Management. (In Press)

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Abstract

This article considers the failure of the Indonesian government to eradicate corruption by reflecting on reports from media, anti-corruption agencies, scholarly work and government institutions. Despite significant attention focusing on reducing public sector corruption, there has been a marked increase in reports of corruption. The article illustrates the rise of a new form of public sector corruption through the manipulation of audit opinions. This study contributes to the international debate around the ineffectiveness of large-scale auditing reforms in the public sector.

Item ID:	84244
Item Type:	Article (Research - C1)
ISSN:	1467-9302
Keywords:	Audit fraud; corruption; emerging economies; Indonesia; private-style audit opinions
Copyright Information:	© 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way. The terms on which this article has been published allow the posting of the Accepted Manuscript in a repository by the author(s) or with their consent.
Date Deposited:	02 Dec 2024 23:54
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350106 Not-for-profit accounting and accountability @ 50% 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350101 Accounting theory and standards @ 50%
SEO Codes:	11 COMMERCIAL SERVICES AND TOURISM > 1199 Other commercial services and tourism > 119999 Other commercial services and tourism not elsewhere classified @ 100%
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