Conference Paper

THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY

Volume: 20 Number: 2 June 22, 2018
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THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY

Abstract

In this study, the effects of Supreme Audit Institutions’ (SAIs) Independency, which are crucial in budget process by auditing public recources for legislature, on public debt sustainability is analysed. For this reason Independency of SAIs’ Index, formed by International Budget Partnership (IBP), and primary surplus (the measurement of debt sustainability) datas of Turkey for the years 2006 to 2013 is examined by using descriptive analysis. At the end of the study, it is reached that when Supreme Audit Institutions work independent, public debt decreases and this helps to ensure public debt sustainability. 

Keywords

References

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  3. Department for International Development (DFID). 2004. Characteristics of Different External Audit Systems. Download: 18.08.2017, http://webarchive.nationalarchives.gov.uk/+/http:/www.dfid.gov.uk/aboutDFID/organisation/pfma/pfma-externalaudit-briefing.pdf
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  6. Harris, M. and R. M. Townsend. 1981. Resource Allocation Under Asymmetric Information. Econometrica, 49 (1), 33-64.
  7. Hillman, A. L. (2009). Public Finance and Public Policy: Responsibilities and Limitations of Government. Second Edition, Cambridge: Cambridge University Press.
  8. Holmes, M.J., J. Otero and T. Panagiotidis. 2007. Are EU Budget Deficits Sustainable?. Download: 26.09.2017, http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.503.230&rep=rep1&type=pdf

Details

Primary Language

English

Subjects

Business Administration

Journal Section

Conference Paper

Authors

Sinem Yalçın
Sayıştay Başkanlığı
Türkiye

Publication Date

June 22, 2018

Submission Date

November 1, 2017

Acceptance Date

June 21, 2018

Published in Issue

Year 2018 Volume: 20 Number: 2

DOI

https://doi.org/10.31460/mbdd.348297

IZ

https://izlik.org/JA36HK72MY

Cite

RIS / Bibtex
APA
Yalçın, S. (2018). THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY. Muhasebe Bilim Dünyası Dergisi, 20(2), 375-388. https://doi.org/10.31460/mbdd.348297
AMA
1.Yalçın S. THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY. MODAV-MBDD. 2018;20(2):375-388. doi:10.31460/mbdd.348297
Chicago
Yalçın, Sinem. 2018. “THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY”. Muhasebe Bilim Dünyası Dergisi 20 (2): 375-88. https://doi.org/10.31460/mbdd.348297.
EndNote
Yalçın S (June 1, 2018) THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY. Muhasebe Bilim Dünyası Dergisi 20 2 375–388.
IEEE
[1]S. Yalçın, “THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY”, MODAV-MBDD, vol. 20, no. 2, pp. 375–388, June 2018, doi: 10.31460/mbdd.348297.
ISNAD
Yalçın, Sinem. “THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY”. Muhasebe Bilim Dünyası Dergisi 20/2 (June 1, 2018): 375-388. https://doi.org/10.31460/mbdd.348297.
JAMA
1.Yalçın S. THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY. MODAV-MBDD. 2018;20:375–388.
MLA
Yalçın, Sinem. “THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY”. Muhasebe Bilim Dünyası Dergisi, vol. 20, no. 2, June 2018, pp. 375-88, doi:10.31460/mbdd.348297.
Vancouver
1.Sinem Yalçın. THE EFFECTS OF SUPREME AUDIT INSTITUTIONS’ INDEPENDENCY ON PUBLIC DEBT SUSTAINABILITY: AN INVESTIGATION FOR TURKEY. MODAV-MBDD. 2018 Jun. 1;20(2):375-88. doi:10.31460/mbdd.348297

Cited By

Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles

Sustainability

https://doi.org/10.3390/su13179757

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