Institutional capacity and corruption: State Courts of Accounts in comparative perspective

This paper analyzes the relation between the institutional capacity of the State Courts of Accounts and corruption. Methodologically, we combine descriptive and multivariate statistics to analyze a database compiled from Melo, Pereira and Figueiredo (2009) and Ferraz and Finan (2011). In particular,...

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Bibliographic Details
Main Authors: Enivaldo Carvalho da Rocha, Dalson Brito Figueiredo Filho, José Alexandre da Silva Jr., Ranulfo Paranhos, Pawan Kumar, Erinaldo Ferreira do Carmo
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Sul 2014-12-01
Series:Revista Debates
Subjects:
Online Access:http://seer.ufrgs.br/index.php/debates/article/view/49383/32325
Description
Summary:This paper analyzes the relation between the institutional capacity of the State Courts of Accounts and corruption. Methodologically, we combine descriptive and multivariate statistics to analyze a database compiled from Melo, Pereira and Figueiredo (2009) and Ferraz and Finan (2011). In particular, we use principal component analysis to estimate an indicator of institutional capacity as the percentage of the state budget, budget transparency and seniority of each Court. We also employ a linear ordinary least squares (OLS) model to estimate the effect of institutional capacity on the incidence of corruption. The results suggest that: (1) in comparison, Sao Paulo presents the Court with greater institutional capacity, while Mato Grosso do Sul presents the worst performance; (2) on average, the larger the budget of the Court, the lower the level of transparency and (3) the higher the institutional capacity of the Court, the higher the probability of detecting corruption.
ISSN:1982-5269
1982-5269