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Audit Threats and Year-End Spending by Government Agencies: Experimental Evidence from Chile

  • person Felipe Jordán;  Tomás Rau; 

    Eduardo Engel, Andrea Repetto

  • class Journal of Public Procurement, Volume 23, January 2023

Abstract

The paper aims to estimate the capacity of Supreme Audit Institutions’ (SAIs) audits to deter potentially wasteful year-end procurement spending. It also studies heterogeneous responses to SAIs’ audits depending on whether agencies’ top managers are appointed through a competitive procedure or not.

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