Article: Can auditing and other assurance services stimulate public expenditure governance? The context of fiscal institutionalisation mediation in local governments Journal: International Journal of Public Sector Performance Management (IJPSPM) 2021 Vol.7 No.3 pp.337 - 357 Abstract: Achieving acceptable levels of expenditure governance in public entities has been an issue of empirical, theoretical and practical debate for a long time. Albeit with no clear conclusion yet, public expenditure governance especially in African sub-national entities is frequently linked to auditing and related assurance services. Fiscal institutionalisation is also another factor commonly cited as significant to locality expenditure governance. This study investigated auditing and other assurance services-expenditure governance relationship in local governments. Besides, it examined whether fiscal institutionalisation mediates that linkage. Employing cross-sectional research design, data were collected from 21 districts, 9 municipalities and some sub-counties in north-western, northern, north-eastern and eastern regions of Uganda, East Africa. Data were then subjected to structural equation modelling analysis. The findings revealed that auditing and other assurance activities predict changes in public expenditure governance. Moreover, fiscal institutionalisation mediates the interaction. Research originality and contribution to literature, theory and practice are examined accordingly. Inderscience Publishers - linking academia, business and industry through research

Title: Can auditing and other assurance services stimulate public expenditure governance? The context of fiscal institutionalisation mediation in local governments

Authors: Paul Onyango-Delewa; Isaac Nabeta Nkote

Addresses: Department of Accounting and Finance, Faculty of Business and Development Studies, Gulu University, Gulu, Uganda, East Africa ' Faculty of Commerce, Makerere University Business School, Makerere University, Kampala, Uganda, East Africa

Abstract: Achieving acceptable levels of expenditure governance in public entities has been an issue of empirical, theoretical and practical debate for a long time. Albeit with no clear conclusion yet, public expenditure governance especially in African sub-national entities is frequently linked to auditing and related assurance services. Fiscal institutionalisation is also another factor commonly cited as significant to locality expenditure governance. This study investigated auditing and other assurance services-expenditure governance relationship in local governments. Besides, it examined whether fiscal institutionalisation mediates that linkage. Employing cross-sectional research design, data were collected from 21 districts, 9 municipalities and some sub-counties in north-western, northern, north-eastern and eastern regions of Uganda, East Africa. Data were then subjected to structural equation modelling analysis. The findings revealed that auditing and other assurance activities predict changes in public expenditure governance. Moreover, fiscal institutionalisation mediates the interaction. Research originality and contribution to literature, theory and practice are examined accordingly.

Keywords: local government; auditing; public expenditure governance; PEG; institutionalisation.

DOI: 10.1504/IJPSPM.2021.114590

International Journal of Public Sector Performance Management, 2021 Vol.7 No.3, pp.337 - 357

Received: 03 Nov 2018
Accepted: 14 May 2019
Published online: 28 Apr 2021 *

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Title: Can auditing and other assurance services stimulate public expenditure governance? The context of fiscal institutionalisation mediation in local governments

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