Schelker Mark

Rechnungshöfe spielen eine zentrale Rolle in der Demokratie. Im Verbundmit Informations- und Offenlegungspflichten bilden sie das Rückgrat einer transparenten Staatsführung. Um die Aufsichtsrolle wahrzunehmen, ist eine institutionelle Ve...
Public Auditors are fundamental institutions to supervise government agents. Withoutaccurate information principals would find it hard to make adequate decisions. Since agents face strong incentives to misreport, competent audits of financi...
Public auditors should reduce agency problems and improve transparency. We address the question of whether auditors should be elected by the citizens or appointed by either the legislature or the executive, and explore the influence of cond...