Kuntien lakisääteiset velvoitteet ja niiden laiminlyönnit tilintarkastuskertomusten perusteella

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Abstract

This article studies misconducts and neglects detected by auditors in Finnish municipalities in years 2017-2019. This article uses auditor’s reports to evaluate how common these misconducts and neglects are in Finland. The study is conducted by collecting all auditor’s reports in municipalities in mainland Finland from years 2017–2019 and analysing whether the auditor’s reports are unmodified or modified and if they were modified, why they were modified. This study concludes that 20 % of Finnish municipalities neglect their public economy or administration duties every year. These neglects are most common when requirements are related to the principal-agent problem in cases where the municipality should monitor their employees or electeds. These neglects and misconducts are, however, not quite severe. Severe cases were extremely rare in the reports.
Original languageFinnish
Pages (from-to)187-202
JournalHallinnon tutkimus
Volume40
Issue number3
DOIs
Publication statusPublished - 2021
MoEC publication typeA1 Journal article-refereed

Field of science

  • Law

Citation for this output