RT journal article
T1 Towards Public Value: the Impact of Supreme Audit Institutions on Financial Ombudspersons in Poland and Spain
A1 Dobrowolski, Z.
A1 Barrena Martínez, Jesús
A1 Sługocki, W.
A2 Organización de Empresas
K1 Public value
K1 Public policy
K1 Auditing
K1 Financial ombusdsperson
K1 Supreme audit institution
AB The article investigates the public value of supreme audit institutions by examining their role in assessing the effectiveness of financial ombudspersons in providing alternative consumer dispute resolution in financial markets. The article concludes that the impact of SAIs on the auditees’ accountability, often mentioned in the literature, is less significant than found in other research. The study calls for SAIs to reconsider their position in the public value chain.
PB Springer Nature Link
SN 1573-7098, 1566-7170
YR 2025
FD 2025
LK http://hdl.handle.net/10498/36456
UL http://hdl.handle.net/10498/36456
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 09-nov-2026