{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,10]],"date-time":"2026-03-10T04:04:06Z","timestamp":1773115446764,"version":"3.50.1"},"reference-count":33,"publisher":"Emerald","issue":"6\/7","license":[{"start":{"date-parts":[[2018,8,9]],"date-time":"2018-08-09T00:00:00Z","timestamp":1533772800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["MAJ"],"published-print":{"date-parts":[[2018,10,11]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this paper is to evaluate the impact of external audit on the management of the Common Fund of the Mozambique National Institute of Statistics (INE).<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>This paper followed a case study approach of the INE Common Fund that was based on the qualitative evidence from the content analysis of the external audit reports, annual plans of activities and budget for the past seven years and interviews with middle managers of the INE.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The research found that external audit has a relatively significant impact on the management of the INE Common Fund. The authors attribute the positive impact to the high concern of management to implement the external audit recommendations, associated with the financial dependence between the agent (the National Institute of Statistics) and the principal (Fund Donors), explained through Laughlin\u2019s Model of Accountability.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title>\n<jats:p>The results indicate that external audit associated with the financial dependence of the agent on the principal has a significant impact on the accountability. Thus, it contributes to assist in the formulation of public policies on external financing to developing countries.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>Most of the studies on external audit and accountability are from countries with more developed economies than Mozambique\u2019s, without heavy reliance on external financing, and these studies analyse the audits carried out by public audit institutions. This research explores the phenomenon in the context of external financing to the State Budget by governments and international organisations.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/maj-01-2017-1500","type":"journal-article","created":{"date-parts":[[2018,8,9]],"date-time":"2018-08-09T07:10:40Z","timestamp":1533798640000},"page":"538-557","source":"Crossref","is-referenced-by-count":6,"title":["The impact of external audit on the accountability of the common fund of the Mozambique National Institute of Statistics"],"prefix":"10.1108","volume":"33","author":[{"given":"Lu\u00eds Leonardo","family":"Cumbe","sequence":"first","affiliation":[]},{"given":"Helena","family":"In\u00e1cio","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2018,8,9]]},"reference":[{"key":"key2021041509284986100_ref001","volume-title":"Manual De Auditoria Financeira \u2013 Uma An\u00e1lise Integrada Baseada No Risco","year":"2014"},{"key":"key2021041509284986100_ref002","first-page":"43","article-title":"Integra\u00e7\u00e3o das teorias explicativas da auditoria no modelo de accountability de laughlin: an\u00e1lise te\u00f3rica e emp\u00edrica","year":"2013","journal-title":"Contabilidade E Gest\u00e3o"},{"key":"key2021041509284986100_ref003","first-page":"946","article-title":"Two concepts of accountability: accountability as a virtue and as a mechanism","year":"2010","journal-title":"West European Politics"},{"key":"key2021041509284986100_ref004","volume-title":"Depend\u00eancia De Ajuda Externa Acumula\u00e7\u00e3o e Ownership: Contribui\u00e7\u00e3o Para Um Debate De Economia Pol\u00edtica","year":"2011"},{"key":"key2021041509284986100_ref005","first-page":"893","article-title":"The public sector audit: expectations gap in Bangladesh","volume-title":"Managerial Auditing Journal","year":"2005"},{"key":"key2021041509284986100_ref006","unstructured":"Constitution of the Republic of Mozambique (2004), available at: www.portaldogoverno.gov.mz\/"},{"key":"key2021041509284986100_ref007","volume-title":"Pub. 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