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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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
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author Enivaldo Carvalho da Rocha
Dalson Brito Figueiredo Filho
José Alexandre da Silva Jr.
Ranulfo Paranhos
Pawan Kumar
Erinaldo Ferreira do Carmo
author_facet Enivaldo Carvalho da Rocha
Dalson Brito Figueiredo Filho
José Alexandre da Silva Jr.
Ranulfo Paranhos
Pawan Kumar
Erinaldo Ferreira do Carmo
author_sort Enivaldo Carvalho da Rocha
collection DOAJ
description 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.
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spelling doaj.art-e08f40779cad4f24addcf4d799ed881d2022-12-22T02:37:12ZporUniversidade Federal do Rio Grande do SulRevista Debates1982-52691982-52692014-12-0183181204Institutional capacity and corruption: State Courts of Accounts in comparative perspectiveEnivaldo Carvalho da Rocha0Dalson Brito Figueiredo Filho1José Alexandre da Silva Jr.2Ranulfo Paranhos3Pawan KumarErinaldo Ferreira do Carmo4Universidade Federal de Pernambuco (UFPE)Universidade Federal de Pernambuco (UFPE)Universidade Federal de Alagoas (UFAL)Universidade Federal de Alagoas (UFAL)Universidade Federal de Pernambuco (UFPE)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.http://seer.ufrgs.br/index.php/debates/article/view/49383/32325Courts of Accounts; Institutional Capacity; Corruption.
spellingShingle Enivaldo Carvalho da Rocha
Dalson Brito Figueiredo Filho
José Alexandre da Silva Jr.
Ranulfo Paranhos
Pawan Kumar
Erinaldo Ferreira do Carmo
Institutional capacity and corruption: State Courts of Accounts in comparative perspective
Revista Debates
Courts of Accounts; Institutional Capacity; Corruption.
title Institutional capacity and corruption: State Courts of Accounts in comparative perspective
title_full Institutional capacity and corruption: State Courts of Accounts in comparative perspective
title_fullStr Institutional capacity and corruption: State Courts of Accounts in comparative perspective
title_full_unstemmed Institutional capacity and corruption: State Courts of Accounts in comparative perspective
title_short Institutional capacity and corruption: State Courts of Accounts in comparative perspective
title_sort institutional capacity and corruption state courts of accounts in comparative perspective
topic Courts of Accounts; Institutional Capacity; Corruption.
url http://seer.ufrgs.br/index.php/debates/article/view/49383/32325
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