失真(音乐)
审计
采购
业务
会计
精算学
计算机科学
电信
营销
放大器
带宽(计算)
作者
María Paula Gerardino,Stephan Litschig,Dina Pomeranz
出处
期刊:American Economic Journal: Applied Economics
[American Economic Association]
日期:2024-09-26
卷期号:16 (4): 71-108
被引量:2
摘要
Public sector audits are key to state capacity. However, they can create unintended distortions. Regression discontinuity analysis from Chile shows that audits lowered the use of auctions for public procurement, reduced supplier competition, and increased the likelihood of small, local, and incumbent firms winning contracts. Looking inside the black box of the audit process reveals that relative to comparable direct contracts, auctions underwent more than twice as many checks and led to twice as many detected infractions. These findings show that standard audit protocols can mechanically discourage the use of more regulated, complex, and transparent procedures involving more auditable steps. (JEL H57, H83, O17)
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