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  • 1.
    Jeppesen, Kim K.
    et al.
    Copenhagen Business Sch, Solbjerg Plads 3,C4, DK-2000 Frederiksberg, Denmark..
    Carrington, Thomas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Catasus, Bino
    Univ Stockholm, S-10691 Stockholm, Sweden..
    Johnsen, Age
    Oslo & Akershus Univ, Coll Appl Sci, Oslo, Norway..
    Reichborn-Kjennerud, Kristin
    Oslo & Akershus Univ, Coll Appl Sci, Oslo, Norway..
    Vakkuri, Jarmo
    Tampere Univ, FIN-33101 Tampere, Finland..
    The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 2, p. 146-170Article in journal (Refereed)
    Abstract [en]

    Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.

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