This scientific paper aims to analyse the role and contribution of the Auditor General in the exercise of control in the public administration in Kosovo. The Auditor General, as an independent and impartial institution, plays a decisive role in ensuring transparency, accountability, and efficiency in the management of public resources (Assembly of the Republic of Kosovo, 2016, Article 4). In addition, the impact of the Auditor General’s reports and recommendations on improving governance, increasing public trust, and promoting effective decision-making within the public sector has also been discussed. The research methodology includes a combination of quantitative and analytical approaches to concrete actions by the Auditor General and the National Audit Office (NAO) in Kosovo. The paper identifies the main challenges and problems that affect the efficiency and effectiveness of public auditing, such as the lack of human and financial resources, political interference, non-implementation of audit recommendations, and the like. The paper concludes that the Auditor General plays an essential role in the exercise of control intending to improve the condition of the institutions and their employees as well as ensure transparency and accountability of the public administration in Kosovo, but it needs support and respect from the stakeholders to achieve its objectives. 

The impact of the Auditor General on public administration control

Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving independence, namely the prohibition of non-audit services (NAS), audit firm and audit partner rotation, and joint audits. Despite these regulatory initiatives, accounting scandals still happen, and the independence of the auditors involved is questioned. Therefore, this explorative study aims to identify alternative measures that may strengthen auditor independence. Non-professional investors and auditors participated in a survey to identify promising independence-enhancing measures. Surprisingly, not only non-professional investors but also auditors support the implementation of many instruments. Non-professional investors rate measures related to oversight, controls, and sanctions as particularly useful. Likewise, auditors perceive measures for oversight and control as helpful but rank most sanctions lower than non-professional investors. They also support a stricter civil liability and rank some direct independence-improving measures as highly useful. Overall, the participants perceive a greater need for improving the independence of public interest entity (PIE) auditors. This explorative study widens the research horizon by adding alternative measures for improving independence in appearance. Thus, researchers may identify promising avenues for future research. Also, the paper is of interest to regulators and potentially helps in setting independence standards. Auditors and audit committees can identify opportunities for taking voluntary actions to ensure factual and perceived auditor independence. 

Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors

Audit opinion shopping continues to be of significant interest to regulators and is also of interest to investors and the public. This study examines whether in the post-SOX (Sarbanes-Oxley Act) era, publicly traded companies in the U.S. engage in the act of shopping for audit opinions after receiving a going concern opinion (GCO). We further examine whether auditor firm size (Big 4 versus non-Big 4) affects such activities. Using data from Compustat and Audit Analytics we identify financially distressed publicly-held U.S. firms between 2004 and 2015. Adopting the framework developed by Lennox (2000), we examine the difference in the probabilities between auditor switching and no-switching scenarios. We find evidence that public companies in the U.S. who receive GCOs are successful in shopping for clean audit opinions in a subsequent period. We also find that audit opinion shopping activities are more common among public companies who switch to non-Big 4 auditors as opposed to those who switch to Big 4 auditors. Our paper fills the gap in the literature by examining whether, in the post-SOX era, publicly-held firms in the U.S. engage in the act of shopping for audit opinions, after receiving a GCO.

Do publicly traded companies engage in opinion shopping after receiving a going concern audit opinion? Evidence from U.S. firms in the post-SOX era

The paper gives an overview of the results of a structured literature review. It covers archival studies on the relationship between non-audit services (NAS) fees and factual as well as perceived audit quality published in journals included in the accounting subject category of the SCImago Journal Ranking. It also includes a critical evaluation of the research methods applied in prior research and offers avenues for future research. The provision of NAS to audit clients creates threats to auditor independence. Consequently, regulators have focused on the simultaneous provision of audit and NAS for many years and restricted it over time. This paper aims to assess which regulatory actions are justified in light of related archival research findings. Overall, prior research does not clearly prove a negative impact of non-audit services on factual audit quality. However, it demonstrates a negative relationship between non-audit fees and audit quality perceptions. Moreover, it also reveals that tax consulting fees are less problematic

The impact of auditor-provided non-audit services on audit quality: A review of the archival literature

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The impact of auditor-provided non-audit services on audit quality: A review of the archival literature