Seeking the spotlight: How reputational considerations shape the European Court of Auditor's shifting account‐holding role
研究了欧洲审计院如何因缺乏可见性而转向更引人注目的问责角色，揭示了声誉威胁和受众期望如何影响其策略调整，对理解公共审计机构行为有参考价值。
Abstract The behavior of account‐holders has been a blind spot in the accountability literature. Relatively little is known about why account‐holders prioritize certain aspects of their account‐holding mandates and emphasize certain account‐holding tasks over others. A reputational perspective has the potential to fill this knowledge gap. This article illustrates how reputational considerations shape the ways in which account‐holders manage their account‐holding roles through a critical case study of the European Court of Auditor's shifting focus toward a more salient account‐holding role. Amid concerns about a lack of visibility, generating audience attention is found to be a central characteristic of this shift. The study demonstrates how reputational strategies for managing account‐holding roles depend on the reputational threats and audience expectations that account‐holders face in their environments. With a lack of visibility being a pressing reputational threat, the European Court of Auditors is accordingly shifting its account‐holding focus toward the spotlight.